FOR IMMEDIATE RELEASE
Tuesday, October 11, 2010

Contact: Beth Boustead
Public Information Specialist
701.328.3039

BISMARCK, N.D. – Tax Commissioner Cory Fong today reminded taxpayers that October 15 is the deadline for thousands of individual taxpayers who requested an extension to file their 2009 tax returns.

“October 15 is an important deadline,” said Fong. And we want to be sure that taxpayers who received an extension to file are aware that they need to have their return filed by Friday.”

Over the next week, the Tax Department expects to receive about 9,000 returns from taxpayers who requested an extension to file their returns. So far this year the Tax Department has received nearly 240,000 individual income tax returns through e-file. Paper returns received by the Tax Department continue to decline, with less than 112,000 individual income tax returns filed on paper during 2010.

Fong encourages taxpayers, including those who received an extension, to e-file because it is faster and more accurate than filing a paper return.

“E-file is dominating the scene as the preferred method of filing an individual income tax return,” said Fong. “Taxpayers enjoy the convenience of e-file and have found it to be more accurate and faster than filing a paper return.”

Taxpayers can access tax forms, publications, and other information about e-file and Free File on the Tax Department’s web site at www.nd.gov/tax or by calling 701.328.7088. The Tax Department hours are Monday – Friday, 8:00 AM to 5:00 PM.

FOR IMMEDIATE RELEASE
Wednesday, September 29, 2010

Contact: Kathryn Strombeck, Research Analyst, 701.328.3402
Beth Boustead, Public Information Specialist, 701.328.3039

FONG: North Dakota Report Reflects 2nd Quarter Growth

BISMARCK, N.D. – Tax Commissioner Cory Fong today released a key economic report that reflects a 14.6 percent growth in North Dakota’s taxable sales and purchases during the second quarter. According to the report, North Dakota’s taxable sales and purchases were $3.416 billion during the months of April, May, and June 2010 compared to $2.982 billion during the same months in 2009.

“This shows that North Dakota’s economy is continuing to grow,” said Fong. “These figures are very encouraging, especially when you consider the continued impact of the national economic recession on the majority of the states.”

Comparing the second quarter 2010 to second quarter 2009, the growth was fueled by the mining and oil extraction sector, which grew 98 percent.

“A strong and robust energy sector has been a key player in powering our state economy and lifting revenues,” said Fong. “And it has fueled the local economies throughout the western half of the state, filling hotels, motels, not to mention the cash registers for the local retailers, and creating demand for housing.”

Other sectors reporting growth include: transportation and warehousing, which grew 47.8 percent; wholesale trade grew 28.7 percent; financial, insurance, real estate, rental and leasing grew 27.1 percent; other services grew 12 percent; manufacturing grew 10.1 percent; professional, scientific, technical, and management services grew 9 percent; educational, health care, and social services grew 7.4 percent; retail trade grew 6.9 percent; accommodation and food services grew 5.7 percent; information industries grew 2.7 percent; and construction grew 1.8 percent.

“The retail trade sector typically gives a pretty good snapshot of what is going on with consumers and businesses,” said Fong. “Even though nationally consumer confidence is wavering, North Dakota continues to buck that trend as our retail trade sector grew at nearly seven percent and it came during a time of very little inflation.”

One sector, miscellaneous, remained relatively flat reporting a decline of less than one-tenth of one percent. And, two of fifteen sectors reported a decline in taxable sales and purchases: utilities sector was down 60.7 percent; and arts, entertainment and recreation sector dropped by 0.8 percent.

The drop in the utilities sector is due to a significant change that occurred effective July 1, 2009 at which time all natural gas sold in the state became exempt from sales and use taxes. This change in the taxable base accounted for the overall drop in sales from the second quarter of 2009, when natural gas was subject to a one percent statewide sales tax.

“We continue to look for ways in which the state can help strengthen and support our local communities and to strengthen consumers’ confidence in our state’s economy,” said Fong. “To that end, our focus remains on job creation and offering certainty for North Dakota’s businesses and consumers, especially in the area of sustaining the broad-based tax relief that’s been delivered during recent years.”

Of the 50 largest cities, the biggest percentage increases for second quarter 2010 were: Tioga, up 174 percent; Williston, up 87.5 percent; Lincoln, up 47.2 percent; Watford City, up 46 percent; and Bowman, up 31.7 percent.

Of the 50 largest cities, the biggest percentage of decreases during the second quarter 2010 were: Casselton, down 34.6 percent; Park River, down 32.1 percent; Hillsboro, down 22.9 percent; Northwood, down 21 percent; and Cooperstown, down 19 percent.

Counties with the highest percentage increases were: Burke County, up 110.2 percent; Williams County, up 97.8 percent; McKenzie County, up 50.8 percent; Stark County, up 31.8 percent; and Bowman County, up 29.3 percent.

The counties with the biggest percentage decreases were: Logan County, down 34.3 percent; Oliver County, down 26.1 percent; Grant County, down 16.8 percent; Griggs County, down 16.3 percent; and Emmons County, down 13 percent.

Complete North Dakota Sales and Use Tax Statistical Reports from Second Quarter 2010 can be accessed on the web at: www.nd.gov/tax/salesanduse/pubs/reports/2010-2-stat-report.pdf – (159kb pdf).

FOR IMMEDIATE RELEASE
Tuesday, September 14, 2010

Contact: Beth Boustead
Public Information Specialist
701.328.3039

BISMARCK, N.D. – Tax Commissioner Cory Fong announced today that he is working with state legislators on legislation to address the anticipated impact of the expiration of the Bush tax cuts.

“We are preparing to introduce legislation during the 2011 legislative session to ensure North Dakota taxpayers are not subject to additional state income taxes that would result if certain provisions of the Bush tax cuts expire,” said Fong.

Currently, the standard deduction for married filers who file a joint return is twice that of the standard deduction for single filers, which creates parity between the two filing statuses. This provision, which eliminated some of the penalty associated with filing a married joint return, is set to expire unless Congress takes action to extend it. Should it expire, the standard deduction for married filers would once again penalize married filers who file a joint return.

“We’ve worked tirelessly in the last two legislative sessions to provide meaningful and substantive tax relief to our citizens, reducing the burden on our North Dakota families, businesses, and farmers and ranchers,” said Fong. “This is not the time to sit back and allow North Dakotans to be taxed any more just because of the action, or inaction, of Congress.”

According to Tax Department analysis, once the standard deduction provision for married filers expires, more than 83,000 North Dakota taxpayers would see an increase in their federal taxable income. The result would be an increase in their federal and state income taxes.

“The legislation we are working on aims to protect North Dakota taxpayers from paying more into the state coffers because of Washington’s actions,” said Representative Mike Nathe of Bismarck.

Senator Dwight Cook, Mandan, and Representative Wes Belter, Cass County, Chairmen of the Senate and House Finance and Taxation Committees, added that this legislation could also serve as a vehicle for other possible legislative changes that may be necessary to ensure that North Dakota taxpayers do not see increases in their state income taxes resulting from Congressional actions.

“There may be other legislative changes to consider, depending on what Congress does or doesn’t do,” said Cook.

“It’s important that we are prepared and have legislation ready to go that will safeguard our state’s taxpayers,” said Belter.

If Congress does not extend the standard deduction provision of the soon-to-expire Bush tax cuts, there is a direct impact on taxpayers’ state income tax liabilities and on the state’s tax revenues. Married couples filing joint returns could see an increase in their state income tax of up to $94 per year. The overall fiscal impact to the state would be an increase of approximately $6.7 million per biennium in additional tax revenue.

According to Fong, the group anticipates introducing legislation at the beginning of the 2011 legislative session.

FOR IMMEDIATE RELEASE
Tuesday, July 13, 2010

Contact: Kathryn Strombeck, Research Analyst, 701.328.3402 or Beth Boustead, Public Information Specialist, 701.328.3039

BISMARCK, N.D. – Tax Commissioner Cory Fong announced today that North Dakota’s economy expanded at a moderate pace during the first quarter of 2010, which includes January, February, and March. According to the economic report, North Dakota’s first quarter total taxable sales and purchases were $2.607 billion, up $67 million from the first quarter 2009, for an increase of 2.65 percent.

“This is a good report, highlighting the fact that North Dakota’s economy strengthened compared to the same quarter in 2009,” said Fong. “It is very encouraging, especially since it came during a time of continued uncertainty and weakening in most other states’ economies.”

The construction sector showed the most growth, percentage-wise, rising 16 percent compared to the same quarter 2009. The retail trade sector, the sector most often looked to as a measure of consumer confidence, grew the most in dollars, growing $71 million. Other sectors showing gains include: professional, scientific, technical, and management services, up 13 percent; miscellaneous, up 12.6 percent; wholesale trade, up 10.8 percent; other services, up 9.6 percent; financial, insurance, real estate, rental and leasing, up 9.5 percent; retail trade, up 8.3 percent; accommodation and food services, up 5.7 percent; arts, entertainment and recreation, up 5.4 percent; information industries, up 2.9 percent; and mining and oil extraction, up 0.9 percent.

Fong said, “North Dakota has shown a resistance to the recession which was due in part to stability in several sectors, such as construction, retail and wholesale trade, as well as the expansion of oil drilling activity.”

Four sectors reported declines, including: utilities, down 71 percent; transportation and warehousing, down 20.3 percent; manufacturing, down 3.5 percent; and educational, health care, and social services down 1.3 percent.

“In the utilities sector, the main contributing factor to the declining numbers is the exemption from sales tax for natural gas used in heating and industrial purposes,” said Fong. “The effect of this exemption affects a number of sectors.”

Effective July 1, 2009, all natural gas sold in the state became exempt from sales and use taxes. This change in the taxable base is the primary factor behind the drop in sales from the first quarter of 2009, when natural gas was subject to a one percent statewide sales tax.

“Had natural gas remained taxable at one percent,” said Fong, “the rate of overall growth this quarter would have been nearly seven percent.”

Of the 50 largest cities, the biggest percentage increases for the first quarter of 2010 were Bowman, 64.8 percent; Washburn, up 36.3 percent; Langdon, up 37.7 percent; Lincoln, up by 33.3 percent; and Stanley, up 33 percent.

The biggest percentage first quarter decreases for the 50 largest cities were Northwood, down 26.5 percent; Crosby, down 15.1 percent; Linton, down 9.5 percent; Kenmare, down 3.8 percent; and Walhalla, down 0.8 percent.

Counties with the highest percentage increases were Renville, up 86.5 percent; Billings, up 74.8 percent; Grant, up 72.6 percent; Bowman, up 62.9 percent; and Cavalier, up 37.3 percent.

The counties with the biggest percentage decreases were Burke, down 31.9 percent; Slope, down 25 percent, Benson, down 17.1 percent; Divide, down 13.5 percent; and McHenry, down 10 percent.

The complete North Dakota Sales and Use Tax Statistical Report for First Quarter 2010 is available on the Tax Department’s web site at: www.nd.gov/tax/.

FOR IMMEDIATE RELEASE
Tuesday, June 15, 2010

Contact: Beth Boustead, Public Information Specialist, 701.328.3039

BISMARCK, N.D. – Tax Commissioner Cory Fong announced today that June 30 is the last day eligible consumers may apply for a refund of the state fuel taxes they paid on gasoline/gasohol purchased during 2009. The refund is available to farmers, ranchers, industrial contractors, emergency medical services operations and certain Native Americans.

“The refund is one way certain individuals, such as farmers and ranchers, can get some relief from rising gas prices and tightening budgets,” said Fong.

State law provides for the motor vehicle fuel tax refund for certain consumers, such as farmers and ranchers, using fuel in agricultural machinery and equipment.

Fong said, “The state offers to refund part of the taxes paid by industrial consumers, farmers, and ranchers because their construction equipment, tractors, and combines generally don’t run on highways which means they don’t cause the wear and tear on the roads like passenger vehicles do.”

State gasoline or gasohol taxes paid on purchases made during 2009 are eligible for the refund. The deadline for applying for the refund is June 30, 2010.

“When consumers fill their gas tanks, the price they pay includes the state gas tax, which is intended to go toward the cost of highway maintenance,” said Fong.

Farmers and ranchers may receive a refund of 16 cents per gallon, and industrial consumers may request a refund of 22 and one-half cents per gallon for gasoline/gasohol purchased. Gasohol is a mixture of gasoline and ethanol, with the most common mixture of 90 percent gasoline and 10 percent ethanol.

Three different programs, including two agriculture-related programs, will receive a total of seven cents per gallon based on the refunds requested by agricultural producers.

Four cents goes to the agriculture research fund created by the 1997 Legislature.
The Agricultural Products Utilization Commission (APUC) receives two cents.
One cent is provided to the state ethanol production incentive fund.

If a refund is not requested, the tax will stay in the Highway Distribution Fund.

The refund program provided the agricultural research fund more than $235,000 and APUC received over $119,000 during fiscal year 2009. The Tax Department issued refunds of over $1.13 million dollars for more than 5.9 million gallons of motor fuel during fiscal year 2009. Over 6,400 fuel tax refunds were issued with the average refund over $174.00.

“The gas tax refund is an important program and we want to be sure that eligible consumers don’t miss the deadline to apply for it,” said Fong.

Native American consumers who are enrolled members of the Turtle Mountain Band of Chippewa may request a refund of 23 cents per gallon for gasoline or non-dyed diesel purchased on their reservation. Purchases by members of the Three Affiliated Tribes, Standing Rock Sioux, and Spirit Lake Tribes are not eligible because they pay a tribal tax.

Emergency medical services operations may request a refund of 23 cents per gallon for gas or non-dyed diesel and 8 cents per gallon of aviation fuel.

For more information on the motor fuel tax refund, visit the Tax Department’s web site at www.nd.gov/tax/ or call the Motor Fuels Taxes Section, at 701.328.3126.

FOR IMMEDIATE RELEASE
Monday, May 10, 2010

Contact: Kathryn Strombeck, Research Analyst, 701.328.3402
Beth Boustead, Public Information Specialist, 701.328.3039

BISMARCK, N.D. – Tax Commissioner Cory Fong today released a key report showing growth in taxable sales and purchases. During 2009, taxable sales and purchases were $11.743 billion, down 5.3 percent compared to 2008. Taxable sales and purchases are up when compared to 2007 statistics. The 2009 report shows growth of 14.9 percent or $1.518 billion compared to 2007.

“North Dakota experienced a record-setting year for taxable sales and purchases in 2008, and that level of growth was not sustainable,” said Fong. “When we compare 2009 to 2007, which is a more typical year, spending levels grew by nearly 15 percent, signaling that North Dakota’s economy remains healthy.”

Compared to 2008, seven of fifteen sectors reported growth during 2009. The information industries sector showed the strongest overall growth in terms of dollars, increasing by more than $26 million from 2008 or 4.3 percent.

The largest percentage increase came in the other services sector, which was up 8.8 percent. Other sectors that reported growth during 2009, include the information industries, up 4.3 percent; educational, health care, and social services, up 3.9 percent; professional, scientific, technical, and management services, up 3.4 percent; financial, insurance, real estate, rental and leasing, up 3 percent; and accommodation and food services, up 2.3 percent.

Two sectors remained relatively flat – arts, entertainment and recreation grew 0.1 percent; and retail trade was down less than one percent. Comparing the 2009 retail trade sector to the 2007 retail trade shows a growth of five percent.

“The retail sector is often used as a measure of the overall health of the economy,” said Fong. “Even with the events at the national level creating a level of economic uncertainty, in North Dakota our retail sector remained relatively solid. Comparisons to a more normal year, such as 2007, show that retail trade was up five percent in 2009.”

Sectors reporting a decline in 2009 compared to 2008, include: transportation and warehousing, down 42.5 percent; mining and oil extraction sector, down 25.9 percent; utilities, down 16.8 percent; wholesale trade, down 8.6 percent; miscellaneous, down 8.4 percent; manufacturing, down 7 percent; and construction, down 3.9 percent.

“North Dakota’s agricultural producers are the backbone of our economy,” said Fong. “During 2009, producers were dealing with the aftermath of spring storms and flooding on top of persistent high input costs, and a slowdown in commodity prices.”

The annual report includes statistics for the largest 200 cities in the state, of which 112 cities reported increases and 88 reported decreases compared to 2008.

The largest four cities–Bismarck, Fargo, Grand Forks, and Minot–reported taxable sales and purchases of $5.278 billion. Of the 200 cities, Galesburg led the growth of all cities with an increase of 463 percent growth over 2008. Starkweather was next, increasing by 115.7 percent; Hazelton was up 51.1 percent, Stanton grew by 47.6 percent and South Heart was up 45.6 percent.

Cities reporting the steepest decline compared to 2008 include Belfield, down 82.3 percent, Tower City down 45.5 percent, Lignite down 43.6 percent, Hunter decreased 41.5 percent, and Halliday was down 40.4 percent.

Included in the 2009 report are statistics for each of the state’s 53 counties. Oliver County led all counties with increases in 2009, with a 33.6 percent growth over 2008. Logan County was next, increasing by 17.6 percent; Mountrail County was up 17 percent; Bowman County was up by 14.3 percent; and Pierce County up by 14.2 percent. The counties recording the sharpest decline were Burke County down 35.7 percent; followed by Dunn County down 19.7 percent; Renville County down 18.8 percent; Sargent County down 18.7 percent; and Walsh County down 16 percent.

The Sales and Use Tax Statistical Report is used primarily as a summary of economic activity that occurred in the state. The North Dakota Sales and Use Tax Statistical Reports from – 2009 Annual Statistical report are available on the Tax Department’s web site at: www.nd.gov/tax/salesanduse/pubs/.

FOR IMMEDIATE RELEASE
Friday, April 30, 2010

Contact: Beth Boustead
Public Information Specialist
701.328.3039

BISMARCK, N.D. – Tax Commissioner Cory Fong today reported that 75 percent of North Dakota’s individual income taxpayers filed electronically during the 2010 tax season, and at a faster and stronger pace this year compared to prior years.

“As the filing season progresses, we typically see a narrowing in the percentage of e-file compared to paper,” said Fong. “This year was different – during the seven days leading up to the April 15 deadline, there was a surge in electronic filing among the last minute filers.”

From April 9 through April 16, the department received 38,987 e-filed returns and 10,639 paper returns. As of April 23, 230,784 individual income tax returns were filed electronically, for a 12 percent increase over the same time last season. And, this season’s number of e-filed returns is ahead of the total number of e-file returns for all of 2009. For the 2009 season, 222,254 returns were filed electronically. During the 2010 season, taxpayers filed 78,271 paper returns for a total 309,055 paper and e-filed returns through April 23.

The strongest increase in e-filers came in the 30 and under age group, for an increase of 8.5 percent of e-file compared to last year. The second fastest growing group was the 51-70 year-old filers with an increase in e-file of 4.4 percent.

Fong said, “Taxpayers were filing earlier this year, probably because they were expecting a refund and they wanted their refund sooner rather than later.”

As of April 23, the Tax Department had issued 193,013 refunds. Of that, 122,414 were direct deposit compared to 110,876 last year – a 10 percent increase in direct deposit. The average refund was more this year than last year – $286 compared to $283 last year.

New this year was a state-only WebFile option to the Tax Department system. The Tax Department also implemented a new interactive tool for taxpayers to use to guide them to an online e-file service.

“We added the WebFile feature to accommodate those tax filers who had already filed their federal return, in many cases electronically, and were looking for an electronic method of filing their state return,” said Fong. “We also implemented a new interactive online tool. With the many different e-file companies available to taxpayers, we felt that some taxpayers have missed out on the Free File option in the past because they have been unsure which free offering works best for them. We created the interactive tool to help them wade through the free offers and identify which company might work best for them.”

The new tool helps taxpayers identify which method to use – Free File, IRS E-File, or WebFile. According to the Department web site statistics, the online tool was viewed almost 54,000 times.

For more information about the Tax Department, visit their web site at www.nd.gov/tax/or follow them on Facebook.

Contact Info | FAQ | Disclaimer | Feedback | Privacy Policy | Taxpayer Bill of Rights | Voluntary Disclosure | State Holidays

FOR IMMEDIATE RELEASE
Thursday, April 29, 2010

Contact: Beth Boustead
Public Information Specialist
701.328.3039

BISMARCK, N.D. – State Tax Commissioner Cory Fong today reminded low-income senior citizens and disabled persons that live in North Dakota that the deadline to apply for the Renter’s Refund is quickly approaching. The deadline is typically May 31, however because the deadline falls on Memorial Day, the applications need to be submitted by Tuesday, June 1.

“The Renter’s Refund is an important program and it provides assistance to those who need it most – our low-income senior citizens and disabled persons,” said Fong.

The Renter’s Refund is a program for low-income senior citizens and disabled persons to receive a refund for part of the money they paid as rent for their home or apartment.

“The renter’s refund program has been in place for a long time and many low-income senior citizens and elderly and disabled individuals who live on a fixed income rely on it,” said Fong. “This year we expect more applicants will qualify because the income limit and the maximum refund were both increased.”

The Tax Department administers the Renter’s Refund program. To qualify for the program, renters must be 65 or older or permanently and totally disabled and the renter’s 2009 income cannot exceed $26,000, an increase from the old income limit of $17,500. In addition to the increase in allowable income, the maximum amount of refund was increased this year to $400, up from $240 of prior years.

“Because of the increases in the income limit and the refund amount, more applicants might qualify,” said Fong. “It’s important that we get the word out about the June 1 deadline so everyone who is eligible has enough time to apply for the refund.”

If 20 percent of the total amount of rent paid is more than four percent of their 2009 income, they could be eligible for a refund. The maximum refund amount is $400. For example, if a renter pays $450 per month in rent ($5,400 per year) and the renter’s income is $18,000, twenty percent of $5,400 is $1,080, and four percent of $18,000 is $720. The amount that the renter is entitled equals $360 ($1,080 minus $720).

Fong encourages people who think they may qualify to call the Tax Department in Bismarck at 701.328.3127 or 877.328.7088 option 6, for more information and for an application. The application form is also available on the Tax Department web site at www.nd.gov/tax/property/forms/applicationforseniorcitizensdisabledrenters.pdf.

FOR IMMEDIATE RELEASE
Wednesday, April 14, 2010

Contact: Beth Boustead, Public Information Specialist, 701.328.3039

BISMARCK, N.D. – With the April 15 income tax filing deadline just around the corner, Tax Commissioner Cory Fong announced that the Tax Department will be open on Thursday, April 15, until 9:00 p.m. CDT to accommodate taxpayers who plan to drop off their return in person and to help those who may have last minute questions.

Fong said, “By staying open later, more taxpayers will be able to reach the Tax Department employees to get answers to their last-minute questions.”

Tax filers may get help with their state income tax return in person by going to the State Tax Department’s office on the 16th floor in the Capitol. On Thursday, April 15, the north door of the Capitol will be open from 5:00 – 9:00 p.m. Tax filers will need to have a copy of their federal tax return, W-2s, and 1099s with them. The Tax Department encourages taxpayers to be sure the return they file is complete and accurate.

Fong also suggested that taxpayers who don’t think they will be able to meet the April 15 due date, file an extension rather than filing an incomplete return.

Individuals may request an extension by filing the federal IRS Form 4868 – Application for Automatic Extension of Time to File. Filing the IRS Form 4868 gives taxpayers until October 15, 2010, to file their individual tax return. Taxpayers need to file the federal Form 4868 with the IRS by April 15, 2010. Taxpayers who obtain a federal extension will receive an automatic extension of time to file their North Dakota return.

Fong reminds taxpayers filing for an extension that they are required to include a payment of the anticipated taxes due. Form 4868 is available on the IRS web site at www.irs.gov or by calling 800.829.1040 to have forms mailed.

Fong suggests taxpayers visit the state web site at www.nd.gov/tax for more tax information. Taxpayers who need help with their state tax return may call 701.328.1247 or visit the Tax Department in person from 8:00 a.m. to 5:00 p.m. Monday through Friday.

FOR IMMEDIATE RELEASE
Wednesday, April 14, 2010

Contact: Beth Boustead, Public Information Specialist, 701.328.3039

BISMARCK, N.D. – Tax Commissioner Cory Fong announced today that North Dakota’s taxpayers who are affected by early-April severe weather may qualify for relief from penalties if they are unable to meet the April 15, 2010 filing deadline for their 2009 state income tax return.

Because the IRS announced that it may grant relief from penalties for taxpayers who are unable to meet the April 15, 2010 filing deadline for their 2009 federal income tax return, the state Tax Department automatically recognizes the federal relief for North Dakota tax purposes.

“The spring storm has disrupted the lives of individuals and interrupted business operations around the state,” said Fong. “The Tax Department is ready to help affected taxpayers by offering the relief from penalties for filing a late return.”

Taxpayers who owe tax, should file as soon as they are able. If their state return is filed late, taxpayers may receive a notice regarding late filing and/or late payment penalties. Taxpayers who receive a notice, should contact the Tax Department at the number provided in the notice.

“We will do our best to take the situation into consideration as we conduct our day-to-day business,” said Fong.

Individuals and businesses with questions or concerns about filing and paying their North Dakota taxes should visit the Tax Department’s web site at www.nd.gov/tax and click on Disaster Relief located in the menu options or call the Office of State Tax Commissioner at 701.328.1247.