A North Dakota tax power of attorney, also known as Form 500 or “Office of North Dakota State Tax Commissioner Authorization to Disclose Tax Information and Designation of Representative Form,” is a legal document that appoints a representative, typically an accountant or attorney, to manage tax-related matters for an individual with the North Dakota Office of State Tax Commissioner. This form grants the representative authority to access confidential tax information and act on the taxpayer’s behalf, including making filings and appeals.
The taxpayer specifies the extent of the representative’s powers, including what information can be accessed and what actions are permitted. In addition, Form 500 can be used to revoke any previously made tax powers of attorney and also notify the State Tax Commission that no new authorization or designation of representative is being made at this time.
Signing Requirements — Taxpayer only.
Law — ND. Cent. Code § 30.1-30.