North Dakota Tax Resolution Document Package
A fillable Word document customized to North Dakota law — verified statutory citations, ready to print and send to the ND OSTC.
✓ Fillable .docx · ✓ Verified North Dakotastatutes · ✓ Secure checkout
What's Included:
- Your North Dakota collection statute of limitations (N.D. Cent. Code §57-38-48)
- Fillable Installment Agreement request letter
- Fillable Penalty Abatement (reasonable-cause) letter
- Offer in Compromise / hardship settlement statement
- Wage garnishment & levy-release request letter
- Your North Dakota rights & appeal deadlines
Your North Dakota Tax Agency
- Agency: North Dakota Office of State Tax Commissioner (ND OSTC)
- Phone: (701) 328-1247
- Portal: www.tax.nd.gov
- State income tax: Yes
Income-tax collection is lien-driven: the state’s lien attaches to the taxpayer’s property (N.D. Cent. Code §57-38-48) and is enforced under §§57-38-49, 57-38-50, and 57-38-51 (collection/lien provisions, including warrant authority). Assessment limitation 3 years (§57-38-38).
Verified North Dakota Resolution Options
Installment agreements: Payment agreements under ND OSTC authority (N.D. Cent. Code §57-01-15) via the ND TAP portal.
Offer in compromise / settlement: No broad statutory personal-income-tax OIC program — doubtful-collectibility settlements at Tax Commissioner discretion under the §57-38-49/50/51 collection framework.
Penalty abatement: Penalty waiver for reasonable cause under N.D. Cent. Code §57-38-45.
Wage / levy protection: Federal CCPA floor (15 U.S.C. §1673): ordinary creditor garnishment limited to the lesser of 25% of disposable earnings or the amount exceeding 30× the federal minimum wage. State tax levies on wages may exceed this consumer cap at agency discretion. North Dakota exempts 75% of disposable earnings plus $25/week per dependent (N.D. Cent. Code §32-09.1-03).
- Fillable .docx delivered by email
- North Dakota-specific statutes
- Attorney-grade formatting
- Secure Stripe checkout
Need Professional Help?
If your North Dakota case is complex, our attorneys handle everything.
Free ConsultationThis package is an educational/self-help tool prepared based on North Dakota law (N.D. Cent. Code §57-38-48). It is not legal advice and not a substitute for a licensed tax professional.