Can Bankruptcy Discharge Taxes in North Dakota?
Some federal and North Dakota income taxes can be discharged if: (1) the return was due 3+ years before filing, (2) the return was filed 2+ years before filing, and (3) the tax was assessed 240+ days before filing. Tax liens survive discharge. Non-dischargeable: recent taxes, trust-fund penalties, willful evasion.
Detail + Related Resources
This is a short answer. For detailed North Dakota-specific statute analysis, see our state×statute matrix and the related network resources below.
Read the full North Dakota guide →
Related Resources