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Tax Returns. A charitable gaming organization that has a state gaming license must file a North Dakota gaming tax return for each quarter the organization is licensed, even if there was no gaming activity during the quarter. Online tax return filing system.
- Gaming
The Gaming division regulates, enforces and administers...
- Gaming
The Gaming division regulates, enforces and administers charitable gaming in North Dakota, performs audits and investigations of gaming organizations; reviews gaming tax returns, administrative complaints, and provides training for charitable gaming organizations.
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Gaming and Pari-Mutuel Taxes These tax types are administered by the North Dakota Attorney General's Office. Information regarding the laws surrounding the tax type and other publications can be found on their website by using the link below.
Before July 1, 2011, the gaming tax structure in Section 5306.1- -12 provided for a sliding scale tax rate that ranged from 5 to 20 percent based upon an organization's adjusted gross proceeds. The intent of the sliding scale
701-328-3417. Rebecca Lacher, North Dakota Attorney General Gaming. ralacher@nd.gov. 7013284861. Renae Smith, North Dakota Attorney General Gaming. rvsmith@nd.gov. Robin Grenz, North Dakota Bureau of Criminal Investigation Gaming Division. rgrenz@nd.gov.
Licensed Organization. An Eligible Organization with a state issued license allowing the conduct of a large selection of games of chance within a fixed location on a daily basis. A Bar with Blackjack, Pull Tabs, E-Tabs, Bingo Hall, expensive raffle, or more.
