North Dakota Tax Power of Attorney (Form 500)
The Office of North Dakota State Tax Commissioner has supplied taxpayers with the North Dakota Tax Power of Attorney (Form 500) so that they can nominate a Representative to handle certain tax matters on their behalf. The taxpayer may choose from one or more of the following actions:
- Authorize the Tax Commissioner to disclose confidential tax information to their Representative,
- Authorize the Representative to represent them for the tax matters they have stated in the form, and/or
- Authorize the Tax Commissioner to use facsimile or e-mail (or both) to disclose confidential tax information on their files to the Representative.
State Laws & Signing Requirements
State Laws – Uniform Power of Attorney Act
Signing Requirements – The Office of North Dakota State Tax Commissioner requires the signature of the taxpayer. If the taxpayer’s spouse will also be named in the Power of Attorney, they must also sign the form.