North Dakota Tax Commissioner
|North Dakota Tax Commissioner|
|Office website:||Official Link|
|2011-2013 FY Budget:||$39,248,449|
|Length of term:||4 years|
|Authority:||North Dakota Constitution, Article V, Section 2|
|Assumed office:||January 1, 2014|
|Next election:||November 4, 2014|
|Last election:||November 2, 2010|
|Other North Dakota Executive Offices|
|Governor • Lieutenant Governor • Secretary of State • Attorney General • Treasurer • Auditor • Superintendent of Education • Agriculture Commissioner • Insurance Commissioner • Natural Resources Commissioner • Labor Commissioner • Public Service Commission • Tax Commissioner|
The current officeholder is Ryan Rauschenberger. Rauschenberger has served in this position since January 1, 2014. Gov. Jack Dalrymple (R) appointed Rauschenberger, the deputy tax commissioner since 2009, to serve out the unexpired term of Cory Fong, who resigned on October 1, 2013, effective December 31, 2013. He left office to join Odney Advertising's public affairs division.
The qualified electors of the state at the times and places of choosing members of the legislative assembly shall choose a governor, lieutenant governor, agriculture commissioner, attorney general, auditor, insurance commissioner, three public service commissioners, secretary of state, superintendent of public instruction, tax commissioner, and treasurer. ...
In 1986, the "North Dakota Tax Commissioner on Party Ballot Referendum" was passed removing the language requiring the North Dakota Tax Commissioner be elected on a nonpartisan ballot.
Article V, Section 4 of the North Dakota Constitution establishes the qualifications to hold the office of tax commissioner:
|To be eligible to hold an elective office established by this article, a person must be a qualified elector of this state, must be at least twenty-five years of age on the day of the election, and must have been a resident of this state for the five years preceding election to office. To be eligible to hold the office of governor or lieutenant governor, a person must be at least thirty years old on the day of the election. The attorney general must be licensed to practice law in this state.|
- qualified North Dakota voter
- at least 25 years old
- a resident of North Dakota for at least the five preceding years
The tax commissioner in North Dakota is popularly elected every four years, in midterm election years. For North Dakota, 2014, 2018, and 2022 are all tax commissioner election years. The term of office is four years.
To view the electoral history dating back to 2000 for the office of North Dakota Tax Commissioner, Click [show] to expand the section.
Article V, Section 8 addresses vacancies in state executive offices. In the event of a vacancy, the governor nominates a successor who must be confirmed by the state senate. Once confirmed, the individual serves the remainder of the unexpired term.
The main responsibility of the tax commissioner is to collect tax revenue that is required by North Dakota law through the administration of said laws. The specific powers and duties of the commissioner are outlined in Chapter57-01-02 of the North Dakota Century Code.
The tax commissioner oversees six different divisions:
- Commissioner's division
- Legal division
- Fiscal management division
- Income, Sales, and Special taxes division
- Property and Utility taxes division
- Operations division
The budget for the Office of the Tax Commissioner in Fiscal Year 2011-2013 was $39,248,449.
- See also: Compensation of state executive officers
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Office of the Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
Phone: (701) 328-7088 phone
Fax: (701) 328-3700 fax
- Ryan Rauschenberger
- Former Tax Commissioner Cory Fong
- Governor: Jack Dalrymple (R)
- Lieutenant Governor: Drew Wrigley (R)
- Attorney General: Wayne Stenehjem (R)
- Auditor of State: Robert Peterson (R)
- Secretary of State: Al Jaeger (R)
- Commissioner of Agriculture: Doug Goehring (R)
- Treasurer of State: Kelly Schmidt (R)
- Bismarck Tribune, "Cory Fong leaving tax department," October 1, 2013
- Bismarck Tribune, "Dalrymple appoints Rauschenberger as tax commissioner," November 8, 2013
- Cory Fong.com, "Meet tax commissioner Cory Fong," accessed November 17, 2011
- North Dakota Legislative Assembly, "50th Assembly, Session Laws, CHAPTER 776 GOVERNOR AND LT. GOVERNOR TERM OF OFFICE," accessed March 26, 2014
- North Dakota Office of State Tax Commissioner "About the Tax Department," accessed December 28, 2012
- State of North Dakota, "Legislative Appropriations 2011-2013 Biennium," accessed April 15, 2013
- Council of State Governments, "SELECTED STATE ADMINISTRATIVE OFFICIALS: ANNUAL SALARIES," January 28, 2014
- North Dakota Century Code, "Title 57: Taxation," accessed December 28, 2012