North Dakota sales tax notices

Why you got it

• Tax on a filed return or assessment was not paid in full
• It is sent before collection starts, and again from time to time until the debt is paid

What to do

1. Check the periods and amounts against your records, and file any returns that are still missing.
2. Pay the tax through ND TAP, by card or with a payment voucher. If you cannot pay in full, contact Collections at 701-328-1244 or collectionstax@nd.gov to ask for a payment plan.
3. If the delay was excusable, ask the Tax Commissioner to waive the penalty and interest, ideally before paying them. The law lets the Commissioner waive all or part, and refund them if already paid.

Why you got it

• An audit found additional tax, penalty or interest due
• A return was not filed, so the Commissioner estimated the tax from available information
• A filed return was incorrect or insufficient

What to do

1. Review the determination with the auditor or the contact listed on the notice, and check it against your records.
2. If you disagree, file a signed Notice of Protest within 30 days (90 days if outside the United States), then a Statement of Grounds within 90 days.
3. If you agree with the tax, pay it online, by card or with a payment voucher, or ask for a payment plan.
4. Before paying the penalty and interest, ask for a waiver. North Dakota's rules allow all or part to be waived for good cause, such as cooperating during the audit and a history of correct filing, and say waivers may be granted at any time before payment.

Why you got it

• You are delinquent in reporting sales
• You did not comply with the sales tax law or rules
• You filed returns showing no tax due for four consecutive quarters

What to do

1. Before the hearing, file all delinquent returns and pay the tax you owe, or contact Collections at 701-328-1244 about a payment plan.
2. Attend the hearing to explain your situation.
3. If the permit is revoked, you will have to pay a fee to get it reissued. The fee is $50, or $5 if it was revoked for four quarters of no-tax-due returns.

Why you got it

• Earlier Statements of Tax Due were not paid

What to do

1. Follow the payment instructions in the letter, or contact Collections at 701-328-1244 or collectionstax@nd.gov to set up a payment plan if you cannot pay in full.
2. Act quickly. Next steps can include a tax lien, referral to the Treasury Offset Program, or referral to the Legal Division.
3. If the delay was excusable, you can still ask the Tax Commissioner to waive the penalty and interest.

Why you got it

• Sales and use tax, penalty or interest was not paid after earlier notices

What to do

1. Pay the debt in full, or contact Collections at 701-328-1244 to discuss a payment plan.
2. Once the lien is paid off, keep the Satisfaction of State Tax Lien letter as proof.