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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.
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.
One North Dakota Login and password to access multiple ND Online Services; Register once for secure access to State services; Need help? Read through the FAQ.
5 Μαΐ 2021 · Starting in July, it will be the first time that revenue from gaming will fund the entire gaming division within the attorney general’s office, with seven new employees hired to help with enforcement and auditing.
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 tax structure was to discourage largescale charitable gaming. - The tax structure also provided in addition to any
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. Gaming and Pari-Mutuel Tax Information
1 Ιαν 2023 · North Dakota Games of Chance Reports of Activities. Prior reports, if available, can be obtained by contacting the Gaming division. Beginning January 2019, the quarterly reports will be issued after the end of the next following quarter.
