The balance due (which includes the amount, if any, from line 39) must be paid in full with the tax return. The taxpayer must make their check or money order payable to the "ND State Tax Commissioner". OLTPRO will generate a payment voucher with the tax forms that must be printed and mailed with the payment.
Electronic payment options.
Instead of paying by paper check or money order, the taxpayer may pay the balance due electronically by phone or online through Link2Gov Corporation, a national electronic payment service. Through this service, they may pay by credit or debit card, or by electronic check.
To pay electronically—
• go to www.ndtaxpayment.com, or
• call toll free 1-888-ND-TAXES
(1-888-638-2937).
Link2Gov charges a fee for this service, which varies depending on the payment method used. North Dakota does not receive any part of this fee. You will be informed about the fee during the transaction and will have the option to continue or cancel the transaction.