What are the deadlines for specific types of taxes?

The North Dakota Office of State Tax Commissioner establishes various deadlines for different types of taxes, and these deadlines can vary based on the specific tax type, as well as the filing frequency of a taxpayer. Generally, individual income tax returns are due on April 15 of each year, although extensions may be available under certain circumstances. For corporate income taxes, the deadline is typically the same as the federal return due date, which is also April 15 for calendar year filers. Sales and use tax deadlines depend on the filing frequency assigned to the taxpayer. Monthly filers are usually required to file by the 20th day of the month following the reporting period, while quarterly and annual filers have different due dates based on their filing schedule. Property tax deadlines, on the other hand, can be more complicated and may involve various local jurisdictions and assessment periods. For the most accurate and up-to-date information regarding specific deadlines for different tax types, it is advisable to consult the official website of the North Dakota Office of State Tax Commissioner. There, taxpayers can find detailed information about their obligations, filing procedures, and any potential extensions.