North Dakota Tax Resolution Document Package

A fillable Word document customized to North Dakota law — agency-referenced statutory citations, ready to print and send to the ND OSTC.

$1one-time · instant email delivery (.docx)

✓ Fillable .docx · ✓ Agency-referenced North Dakotastatutes · ✓ Secure checkout

What's Included:

Your North Dakota collection statute of limitations (income tax)
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

Collection Statute of Limitations

Tax lien enforceable; collection under N.D. Cent. Code §57-38-50 (income tax) and lien provisions §57-38-49; 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 N.D. Cent. Code §57-38-50.

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).

Citation status: Agency-level guidance with best-documented citations; confirm exact section numbers with the agency. N.D. Cent. Code Title 57-38 income-tax sections reflect ND OSTC practice; §32-09.1-03 wage exemption (with $25/dependent) confirmed at chapter level. Specific collection-SOL section not independently re-confirmed.

one-time payment

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 Consultation

Other States

View all 50 states + DC →

This package is an educational/self-help tool prepared based on North Dakota law (income tax). It is not legal advice and not a substitute for a licensed tax professional.