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The Office of State Tax Commissioner is a North Dakota state government agency responsible for licensing: alcoholic beverage wholesalers, farm wineries, microbrew pubs, and out-of-state direct shippers, and; all suppliers selling or shipping alcoholic beverages to liquor and beer wholesalers in North Dakota; and for taxing:
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The following is a list of tax commissioners of North Dakota since the office was created in 1919. [1] The office was an appointed position from 1919 to 1940, and an elected position on the no-party ballot from 1940 to 1987, and an elected position on a party ballot since 1987.
North Dakota, individual and corporate, from 1919; Massachusetts, corporate (franchise), from 1919 or 1920; Mississippi's income tax was held to apply to corporations in 1921; North Carolina, modernisation of existing individual and institution of corporate taxes, from 1921; South Carolina, individual and corporate, from 1921 or 1922;
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As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ - see below for explanations of each) used for such returns.