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North Dakota Tax Commissioner
| North Dakota Tax Commissioner | |
 | |
| General information | |
| Office Type: | Partisan |
| Office website: | Official Link |
| Compensation: | $124,250 |
| 2023-25 FY Budget: | $228,314,404 |
| Term limits: | None |
| Structure | |
| Length of term: | 4 years |
| Authority: | North Dakota Constitution, Article V, Section 2 |
| Selection Method: | Elected |
| Current Officeholder(s) | |
North Dakota Tax Commissioner
Brian Kroshus | |
| Elections | |
| Next election: | 2026 |
| Last election: | 2022 |
| 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 North Dakota Tax Commissioner is an elected state executive position in the North Dakota state government. The commissioner is the head of the Office of the Tax Commissioner, which is responsible for supervising the assessment of taxes and enforces the state's tax laws.[1] The tax commissioner serves a four-year term and is popularly elected in the midterm elections, that is, even years that are not presidential election years.[2]
Current officeholder
The current North Dakota Tax Commissioner is Brian Kroshus (R). Kroshus assumed office in 2022.
Authority
The secretary's authority is derived from Article V, Section 2 of the North Dakota Constitution.
Article V, Section 2:
| 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. ...[2] |
Qualifications
Article V, Section 4 of the North Dakota Constitution establishes the qualifications of the office:
| 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. ...[2] |
- Qualified North Dakota voter
- At least 25 years old
- A resident of North Dakota for at least five years preceding the election
Vacancies
Article V, Section 8 addresses vacancies in state executive offices. In the event of a vacancy, the governor appoints a successor. Once appointed, the individual serves the remainder of the unexpired term.[2] If a vacancy occurs within 95 days before a regularly-scheduled election for the position, the office must remain vacant.[3]
Elections
The tax commissioner in North Dakota is popularly elected every four years in midterm election years. For North Dakota, 2018, 2022, and 2026 are all tax commissioner election years. The term of office is four years.
2022
General election
General election for North Dakota Tax Commissioner
Incumbent Brian Kroshus won election in the general election for North Dakota Tax Commissioner on November 8, 2022.
Candidate | % | Votes | ||
| ✔ |  | Brian Kroshus (R) | 98.0 | 191,278 |
| Other/Write-in votes | 2.0 | 3,812 | ||
| Total votes: 195,090 | |||
 = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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Republican primary election
Republican primary for North Dakota Tax Commissioner
Incumbent Brian Kroshus advanced from the Republican primary for North Dakota Tax Commissioner on June 14, 2022.
Candidate | % | Votes | ||
| ✔ | | Brian Kroshus | 99.7 | 67,844 |
| Other/Write-in votes | 0.3 | 222 | ||
| Total votes: 68,066 | |||
| = candidate completed the Ballotpedia Candidate Connection survey. | ||||
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Past elections
Duties
The commissioner is the head of the Office of the Tax Commissioner, which is responsible for supervising the assessment of taxes and enforces the state's tax laws.[1] Additional duties include, but are not limited to:[4]
- Examining cases of tax evasion or violation;
- Submitting a biennial report to the governor and secretary of state regarding the activities of the office as well as the state board of equalization;
- Visiting other states and meeting with taxing officials; and,
- Responding to requests made by the state legislature or legislative committee chairs for tax deductions or credits claimed by a taxpayer.
Divisions
The office of the tax commissioner consists of the following divisions:[5]
- Commissioner
- Legal
- Fiscal Management
- Income, Sales and Special Taxes
- Property and Utility Tax
- Information Management & Technology
State budget
- See also: North Dakota state budget and finances
The budget for the Office of the Tax Commissioner for the 2023-25 biennium was $228,314,404.[6]
Compensation
- See also: Compensation of state executive officers
The North Dakota Tax Commissioner is entitled to an annual salary in accordance with Title 57 of the North Dakota Century Code.
2023
In 2023, the officer's salary was $124,250, according to the Council of State Governments.[7]
2022
In 2022, the officer's salary was $121,814, according to the Council of State Governments.[8]
2021
In 2021, the commissioner received a salary of $120,600, according to the Council of State Governments.[9]
2020
In 2020, the commissioner received a salary of $117,087, according to the Council of State Governments.[10]
2019
In 2019, the commissioner received a salary of $114,791, according to the Council of State Governments.[11]
2018
In 2018, the commissioner received a salary of $114,791, according to the Council of State Governments.[12]
2017
In 2017, the commissioner received a salary of $114,791, according to the Council of State Governments.[13]
2016
In 2016, the commissioner received a salary of $111,447, according to the Council of State Governments.[14]
2015
In 2015, the commissioner received a salary of $108,202, according to the Council of State Governments.[15]
2014
In 2014, the commissioner received a salary of $105,050, according to the Council of State Governments.[16]
2013
In 2013, the commissioner received a salary of $101,010, according to the Council of State Governments.[17]
Historical officeholder
There have been 23 tax commissioners since 1919.[18] The position did not become a partisan position until 1987, before which 18 commissioners served in a nonpartisan role. Five commissioners have been elected since 1987, three of which were Republican and two of which were Democratic.[19]
Click [show] to view the full list.
| List of Historical Officeholders from 1919-Present | |||||
|---|---|---|---|---|---|
| # | Name | Tenure | Party | ||
| 1 | George E. Wallace | 1919-1921 |  Nonpartisan
| ||
| 2 | C. C. Converse | 1922-1925 | Nonpartisan
| ||
| 3 | Thorstein H. Thoresen | 1925-1929 | Nonpartisan
| ||
| 4 | Iver A. Acker | 1929-1932 | Nonpartisan
| ||
| 5 | F. A. Vogel | 1933 | Nonpartisan
| ||
| 6 | J. J. Weeks | 1933-1935 | Nonpartisan
| ||
| 7 | Lee Nichols | 1935-1937 | Nonpartisan
| ||
| 8 | John Kenneth Murray | 1937 | Nonpartisan
| ||
| 9 | Owen T. Owen | 1937-1938 | Nonpartisan
| ||
| 10 | Claude P. Stone | 1938-1939 | Nonpartisan
| ||
| 11 | William T. DePuy | 1939 | Nonpartisan
| ||
| 12 | Lee Nichols | 1939 | Nonpartisan
| ||
| 13 | John Gray | 1939-1952 | Nonpartisan
| ||
| 14 | Burtis B. Conyne | 1952 | Nonpartisan
| ||
| 15 | J. Arthur Engen | 1953-1963 | Nonpartisan
| ||
| 16 | Lloyd B. Omdahl | 1963-1966 | Nonpartisan
| ||
| 17 | Edwin O. Sjaastad | 1966-1969 | Nonpartisan
| ||
| 18 | Byron Dorgan | 1969-1980 | Nonpartisan
| ||
| 19 | Kent Conrad | 1981-1986 | Nonpartisan
| ||
| 20 | Heidi Heitkamp | 1986-1992 |  Democratic
| ||
| 21 | Robert Hanson | 1993-1995 | Democratic
| ||
| 22 | Rick Clayburgh | 1996-2005 |  Republican
| ||
| 23 | Cory Fong | 2005-2013 | Republican
| ||
| 24 | Ryan Rauschenberger | 2014-Present | Republican
| ||
Recent news
The link below is to the most recent stories in a Google news search for the terms North Dakota Tax Commissioner. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.
Contact information
Mailing Address:
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Phone: Directory
Email: taxinfo@nd.gov
See also
| North Dakota | State Executive Elections | News and Analysis |
|---|---|---|
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External links
Footnotes
- ↑ 1.0 1.1 ND Tax, "Powers and Duties of the Tax Commissioner," accessed Feb. 3, 2021
- ↑ 2.0 2.1 2.2 2.3 North Dakota Legislative Branch, "Constitution," accessed Feb. 3, 2021
- ↑ Justia, "Chapter 44-02," accessed Feb. 3, 2021
- ↑ Justia, "Chapter 57-01," accessed Feb. 3, 2021
- ↑ ND Tax, "Responsibilities of Office Divisions," accessed Feb. 3, 2021
- ↑ North Dakota Legislature, "68th Legislative Assembly State Budget Actions for the 2023-25 Biennium," accessed December 6, 2023
- ↑ Council of State Governments, "Book of the States 2023 Table 4.11: Selected State Administrative Officials: Annual Salaries," accessed January 21, 2025
- ↑ Council of State Governments, "Book of the States 2022 Table 4.11: Selected State Administrative Officials: Annual Salaries," provided to Ballotpedia by CSG personnel
- ↑ Issuu, "The Book of the States 2021," accessed September 28, 2022
- ↑ Issuu, "The Book of the States," Sept. 30, 2020
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2019," accessed Jan. 27, 2021
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2018," accessed Jan. 27, 2021
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2017," accessed Jan. 27, 2021
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2016," accessed Jan. 27, 2021
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries, 2015," accessed Jan. 27, 2021
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries," accessed December 4, 2014
- ↑ Council of State Governments, "Selected State Administrative Officials: Annual Salaries," January 28, 2014
- ↑ Lee Nichols served non-consecutively.
- ↑ ND Tax, "Chronology of North Dakota Tax Commissioners," accessed Feb. 3, 2021
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