Moving out of North Dakota: taxes, deadlines

The duties below bind a person leaving North Dakota. Each carries its source and a visible verification date; expand any citation for the exact quoted text. Verified Sep 2026. Every quoted source on this page was found on a saved copy of its page dated Sep 30, 2026 or later.

Driver ID address

binds: Individual after applying for or receiving an operator's license or identification card · verified Sep 2026 · quotes found on saved pages, Sep 30, 2026 or later

Moves from the address named on the license or identification card

Who this covers, exactly

That individual within ten days after moving shall notify the director in writing or in person of that individual's old and new addresses.

note

The individual notifies the director in writing or in person of the individual's old and new addresses.

Statute N.D.C.C. § 39-06-20 verified Sep 2026

https://ndlegis.gov/cencode/t39c06.pdf

If an individual after applying for or receiving an operator's license or identification card moves from the address named on the license or identification card ... that individual within ten days after moving ... shall notify the director in writing or in person of that individual's old and new addresses

Vehicle address

binds: Person after making application for or obtaining the registration of a vehicle · verified Sep 2026 · quotes found on saved pages, Sep 30, 2026 or later

Moves from the address named in the application or shown upon a registration card

Who this covers, exactly

Such person shall within ten days thereafter notify the department of the person's old and new addresses.

note

The person notifies the department of the person's old and new addresses.

Statute N.D.C.C. § 39-04-02.1 verified Sep 2026

https://ndlegis.gov/cencode/t39c04.pdf

Whenever any person after making application for or obtaining the registration of a vehicle moves from the address named in the application or shown upon a registration card such person shall within ten days thereafter notify the department of the person's old and new addresses.

CDL domicile transfer

binds: Applicant applying to transfer a CDL from one State of domicile to a new State of domicile · verified Sep 2026 · quotes found on saved pages, Oct 4, 2026 or later

Establishing his/her new domicile

Who this covers, exactly

An applicant must apply for a CDL from the new State of domicile within no more than 30 days after establishing his/her new domicile and surrender the CDL from the old State of domicile to the new State of domicile.

note

Surrender the CDL from the old State of domicile to the new State of domicile.

Regulation 49 CFR § 383.71(c), GPO Electronic CFR title 49 vol. 5, revised as of October 1, 2024 verified Sep 2026

https://www.govinfo.gov/content/pkg/CFR-2024-title49-vol5/xml/CFR-2024-title49-vol5-part383.xml

When applying to transfer a CDL from one State of domicile to a new State of domicile, an applicant must apply for a CDL from the new State of domicile within no more than 30 days after establishing his/her new domicile.
Regulation 49 CFR § 383.71(c)(4) verified Sep 2026

https://www.govinfo.gov/content/pkg/CFR-2024-title49-vol5/xml/CFR-2024-title49-vol5-part383.xml

Surrender the CDL from the old State of domicile to the new State of domicile

Nonresident income tax

binds: Individual who receives income derived from sources in this state · verified Sep 2026 · quotes found on saved pages, Sep 30, 2026 or later

Receives income derived from sources in this state

Who this covers, exactly

The individual shall file an income tax return with the state tax commissioner.

note

A tax is imposed for each taxable year upon income earned or received in that taxable year by the nonresident individual.

Statute N.D.C.C. § 57-38-30.3(1) verified Sep 2026

https://ndlegis.gov/cencode/t57c38.pdf

A tax is hereby imposed for each taxable year upon income earned or received in that taxable year by every resident and nonresident individual, estate, and trust.
Statute N.D.C.C. § 57-38-31(1) verified Sep 2026

https://ndlegis.gov/cencode/t57c38.pdf

every individual or fiduciary who receives income derived from sources in this state, shall file an income tax return with the state tax commissioner

Firearm address

binds: Applicant or licenseholder of a license · verified Sep 2026 · quotes found on saved pages, Sep 30, 2026 or later

Any change of address

Who this covers, exactly

The applicant or licenseholder shall notify the director of the bureau of criminal investigation of any change of address.

note

The applicant or licenseholder notifies the director of the bureau of criminal investigation of the change of address.

Statute N.D.C.C. § 62.1-04-03(6)(b) verified Sep 2026

https://ndlegis.gov/cencode/t62-1c04.pdf

The applicant or licenseholder shall notify the director of the bureau of criminal investigation of any change of address or any other material fact which would affect the restrictions on or the need for the license.

Vessel address

binds: Holder of a certificate of number and license · verified Sep 2026 · quotes found on saved pages, Sep 30, 2026 or later

The holder's address no longer conforms to the address appearing on the certificate

Who this covers, exactly

The holder shall notify the department within fifteen days and furnish the department with the holder's new address.

note

The holder furnishes the department with the holder's new address.

Statute N.D.C.C. § 20.1-13-03(10) verified Sep 2026

https://ndlegis.gov/cencode/t20-1c13.pdf

Any holder of a certificate of number and license shall notify the department within fifteen days if the holder's address no longer conforms to the address appearing on the certificate and shall, as a part of such notification, furnish the department with the holder's new address.

Snowmobile address

binds: Owner of a snowmobile · verified Sep 2026 · quotes found on saved pages, Sep 30, 2026 or later

A change of address of the owner as listed with the application for registration

Who this covers, exactly

Within fifteen days, written notice must be given by the owner to the director.

note

Written notice of the change of address is given to the director.

Statute N.D.C.C. § 39-24-06 verified Sep 2026

https://ndlegis.gov/cencode/t39c24.pdf

Within fifteen days after the transfer of ownership, or any part thereof, other than a security interest, or the destruction or abandonment of any snowmobile, or a change of address of the owner as listed with the application for registration, written notice thereof must be given by the owner to the director in such form as must be prescribed by the director.

Off-highway address

binds: New owner of an off-highway vehicle · verified Sep 2026 · quotes found on saved pages, Sep 30, 2026 or later

A change of address of the owner as listed with the application for registration

Who this covers, exactly

Within fifteen days, written notice of the fact must be given by the new owner to the director in the form the director requires.

note

Written notice of the change of address is given to the director.

Statute N.D.C.C. § 39-29-06 verified Sep 2026

https://ndlegis.gov/cencode/t39c29.pdf

Within fifteen days after the transfer of any ownership interest in an off-highway vehicle, other than a security interest, or the destruction or abandonment of any off-highway vehicle, or a change of address of the owner as listed with the application for registration, written notice of the fact must be given by the new owner to the director in the form the director requires.

Duties people expect here that the cited law does not impose

Each of these is a claim commonly made about leaving North Dakota. Each was checked against the provision named with it, and is not there. The finding is bounded by that provision and says nothing about the rest of North Dakota law.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: Every departing North Dakota operator's license holder must surrender or cancel the license upon leaving the state

What the cited law does instead. The reviewed cancellation-authority provision directs the director to cancel an operator's license upon determining that the individual is not entitled to the issuance of the document or that the individual failed to give the required or correct information on the application or the fee was invalid; it states no surrender or cancellation duty on the holder upon leaving the state

Statute N.D.C.C. § 39-06-24(1) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t39c06.pdf

The director shall cancel any operator's license or nondriver photo identification card upon determining that the individual is not entitled to the issuance of the document or that the individual failed to give the required or correct information on the application or the fee was invalid.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: Every departing North Dakota nondriver identification card holder must surrender or cancel the card upon leaving the state

What the cited law does instead. The same cancellation-authority provision directs the director to cancel a nondriver photo identification card upon determining that the individual is not entitled to the issuance of the document or that the individual failed to give the required or correct information on the application or the fee was invalid, and the holder surrenders the card upon cancellation; it states no surrender duty on the holder upon leaving the state

Statute N.D.C.C. § 39-06-24(1),(2) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t39c06.pdf

The director shall cancel any operator's license or nondriver photo identification card upon determining that the individual is not entitled to the issuance of the document or that the individual failed to give the required or correct information on the application or the fee was invalid. ... Upon cancellation, the holder shall surrender the nondriver photo identification card to the director or any police officer may take custody of the card.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: Every North Dakota vehicle owner who moves out of state must surrender the North Dakota certificate of title

What the cited law does instead. The reviewed title-requirement provision conditions the certificate-of-title duty on the vehicle being in this state and excludes a vehicle owned by a nonresident of this state and not required by law to be registered in this state

Statute N.D.C.C. §§ 39-05-02.1, 39-05-02.2(3) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t39c05.pdf

Except as otherwise provided in this chapter, every owner of a vehicle which is in this state and for which no certificate of title has been issued shall make application to the department for a certificate of title to the vehicle. ... A certificate of title need not be obtained for: ... 3. A vehicle owned by a nonresident of this state and not required by law to be registered in this state.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: Every North Dakota vehicle owner who moves out of state must cancel the North Dakota vehicle registration

What the cited law does instead. The reviewed registration-requirement provision conditions the registration duty on the vehicle being operated or intended to be operated upon a highway, road, or street in this state

Statute N.D.C.C. § 39-04-18(1)(a) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t39c04.pdf

a motor vehicle as defined in section 39-01-01 or a trailer operated or intended to be operated upon a highway, road, or street in this state must be registered annually with the department.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: Every North Dakota vehicle owner who moves out of state must return the North Dakota license plates

What the cited law does instead. The reviewed plate-display provision conditions the requirement on operating the vehicle on the highways, roads, or streets of this state and states no return duty upon departure

Statute N.D.C.C. § 39-04-18(1)(c) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t39c04.pdf

A vehicle being operated on highways, roads, or streets of this state must display license plates as furnished by the department upon payment of the fees prescribed in this chapter.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: Every North Dakota driver who moves out of state must notify the state of the change or cancel North Dakota liability insurance

What the cited law does instead. The reviewed mandatory liability insurance provision conditions the prohibition on driving a motor vehicle in this state

Statute N.D.C.C. § 39-08-20(1) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t39c08.pdf

A person may not drive, or the owner may not cause or knowingly permit to be driven, a motor vehicle in this state without a valid policy of liability insurance in effect in order to respond in damages for liability arising out of the ownership, maintenance, or use of that motor vehicle in the amount required by chapter 39-16.1.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: Every North Dakota driver who moves out of state must file North Dakota proof of financial responsibility

What the cited law does instead. The reviewed financial-responsibility chapter applies its proof-of-financial-responsibility deposit to a person who has been convicted of or forfeited bail for certain offenses under motor vehicle laws or who has failed to pay judgments, not to a person leaving the state

Statute N.D.C.C. § 39-16.1-01 verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t39c16-1.pdf

The provisions of this chapter requiring the deposit of proof of financial responsibility for the future, subject to certain exemptions, apply with respect to any person who has been convicted of or forfeited bail for certain offenses under motor vehicle laws or who has failed to pay judgments upon claims for relief arising out of ownership, maintenance, or use of vehicles of a type subject to registration under the laws of this state.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: Every ordinary passenger vehicle must pass a periodic statewide safety or emissions inspection

What the cited law does instead. The reviewed equipment-requirements provision conditions unlawfulness on driving or moving a vehicle not equipped as required by this chapter and empowers the superintendent of the state highway patrol to adopt rules for motor carrier audits or inspections; it imposes no periodic safety or emissions inspection for an ordinary vehicle

Statute N.D.C.C. § 39-21-46(1),(3) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t39c21.pdf

It is unlawful for any person to drive or move ... on any highway any vehicle ... which the actor knows does not contain those parts or is not at all times equipped with lamps and other equipment in proper condition and adjustment as required in this chapter ... The superintendent of the state highway patrol shall ... adopt necessary rules concerning the safe operation of motor vehicles and when and how motor carrier audits or inspections will be conducted.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: A homeowner who loses primary-residence eligibility by moving out of state must notify the county or the tax commissioner of the loss of eligibility

What the cited law does instead. The reviewed primary residence certification provision holds the certification valid for the entire taxable year for which it was approved, without regard to any change of ownership occurring after approval, and conditions the classification on an application, not a notice of loss of eligibility

Statute N.D.C.C. § 57-02-01.2(3),(4) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t57c02.pdf

an owner shall sign and file with the tax commissioner ... an application containing a verified statement of facts ... A primary residence certification under this section is valid for the entire taxable year for which the application for certification was approved, without regard to any change of ownership of the property which occurs after the application for certification was approved.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: A concealed weapons licenseholder who moves out of state must transfer or surrender the license

What the cited law does instead. The reviewed denial-and-revocation provision authorizes the director of the bureau of criminal investigation to deny an application or revoke or cancel a license for any material misstatement by an applicant or any violation of this title, and states no transfer or surrender duty triggered by the licenseholder's departure

Statute N.D.C.C. § 62.1-04-03(7) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t62-1c04.pdf

The director of the bureau of criminal investigation may deny an application or revoke or cancel a license after it has been granted for any material misstatement by an applicant in an application for the license or any violation of this title.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: A departing North Dakota resident must cancel a voter registration record

What the cited law does instead. The reviewed voter-list provision has the secretary of state establish a procedure by which a county auditor may transfer an individual's name to the voter list of another precinct in the state if the individual establishes a new residence, and by which an individual who establishes residence in the state may have the individual's name placed on the voter list; the procedure provided for in this section may not be used to require the registration of electors; it states no duty on a departing resident to cancel a voter record

Statute N.D.C.C. § 16.1-01-05.1 verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t16-1c01.pdf

the secretary of state shall establish a procedure by which a county auditor may transfer an individual's name ... to the voter list of another precinct in the state if the individual establishes a new residence, and by which an individual who establishes residence in the state may have the individual's name placed on the voter list in the appropriate precinct. The procedure provided for in this section may not be used to require the registration of electors.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: A vehicle owner who leaves the state must have the vehicle identification number of the vehicle inspected

What the cited law does instead. The reviewed title provisions tie the vehicle identification number to an application for a certificate of title: the department may require the applicant to provide a photo of the vehicle identification number before issuing a certificate of title, and, when a vehicle for which a salvage certificate of title has been issued is reconstructed, may not issue a new certificate unless the vehicle identification number has been inspected and found to conform to the description given in the application or other proof of the identity of the vehicle has been provided; neither provision is triggered by leaving the state

Statute N.D.C.C. §§ 39-05-05(1)(a), 39-05-20.2(2) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t39c05.pdf

department may require the applicant to provide a photo of the vehicle identification number before issuing a certificate of title ... If a vehicle for which a salvage certificate of title has been issued is reconstructed ... The department may not issue a new certificate unless the vehicle identification number of the vehicle has been inspected and found to conform to the description given in the application or unless other proof of the identity of the vehicle has been provided

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: An individual who stops being a resident of this state during the year must file a return, or file by a date, that the statute ties to the change of residence

What the cited law does instead. The reviewed individual income tax provision computes the tax of an individual who is not a resident of this state for the entire year as the tax otherwise computed multiplied by a fraction of the federal adjusted gross income allocable and apportionable to this state over the federal adjusted gross income from all sources reduced by the net income from the amounts specified in subdivisions a and b of subsection 2; it states no return and no filing date in this provision

Statute N.D.C.C. § 57-38-30.3(1)(f) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t57c38.pdf

For an individual who is not a resident of this state for the entire year ... the tax is equal to the tax otherwise computed under this subsection multiplied by a fraction in which: (1) The numerator is the federal adjusted gross income allocable and apportionable to this state; and ... (2) The denominator is the federal adjusted gross income from all sources reduced by the net income from the amounts specified in subdivisions a and b of subsection 2.

not a duty · verified Oct 2026 · quote found on a saved page, Oct 4, 2026

Not in the cited law: A person who leaves the state owes a city income tax

What the cited law does instead. The reviewed home rule city powers provision, under which a city has its powers if included in the charter and implemented through ordinances, lists in subsection 5 excises, fees, charges, franchise and license taxes, sales and use taxes, farm machinery gross receipts taxes, alcoholic beverage gross receipts taxes, a city lodging tax, and a city restaurant tax, and provides that ordinances enacted after August 1, 2017, may not allow for the collection and levy of any tax not otherwise specified under this section; it lists no city income tax in subsection 5

Statute N.D.C.C. § 40-05.1-06(5) verified Oct 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t40c05-1.pdf

shall, if included in the charter and implemented through ordinances, have the following powers ... To levy and collect excises, fees, charges, franchise and license taxes, sales and use taxes, farm machinery gross receipts taxes, alcoholic beverage gross receipts taxes, a city lodging tax, and a city restaurant tax ... Ordinances enacted after August 1, 2017, may not allow for the collection and levy of any tax not otherwise specified under this section.

not a duty · verified Sep 2026 · quote found on a saved page, Sep 30, 2026

Not in the cited law: A person who receives the homestead credit and moves out of the state must notify the assessor or the tax commissioner that eligibility has ended, or repay the credit

What the cited law does instead. The reviewed homestead credit provision continues the exemption if the person does not reside in the homestead because of confinement in a nursing home, hospital, or other care facility, for as long as the portion of the homestead previously occupied by the person is not rented to another person, and has any person claiming the exemption sign a verified statement of facts establishing eligibility; it states no notice and no repayment on leaving the state

Statute N.D.C.C. § 57-02-08.1(1)(b),(f) verified Sep 2026

This finding is about the provision named here and claims nothing beyond it.

https://ndlegis.gov/cencode/t57c02.pdf

The exemption under this subsection continues to apply if the person does not reside in the homestead and the person's absence is due to confinement in a nursing home, hospital, or other care facility, for as long as the portion of the homestead previously occupied by the person is not rented to another person. ... Any person claiming the exemption under this subsection shall sign a verified statement of facts establishing the person's eligibility.

Sources

  1. N.D.C.C. § 39-06-20 · https://ndlegis.gov/cencode/t39c06.pdf verified Sep 2026
  2. N.D.C.C. § 39-04-02.1 · https://ndlegis.gov/cencode/t39c04.pdf verified Sep 2026
  3. 49 CFR § 383.71(c), GPO Electronic CFR title 49 vol. 5, revised as of October 1, 2024 · https://www.govinfo.gov/content/pkg/CFR-2024-title49-vol5/xml/CFR-2024-title49-vol5-part383.xml verified Sep 2026
  4. N.D.C.C. § 57-38-30.3(1) · https://ndlegis.gov/cencode/t57c38.pdf verified Sep 2026
  5. N.D.C.C. § 62.1-04-03(6)(b) · https://ndlegis.gov/cencode/t62-1c04.pdf verified Sep 2026
  6. N.D.C.C. § 20.1-13-03(10) · https://ndlegis.gov/cencode/t20-1c13.pdf verified Sep 2026
  7. N.D.C.C. § 39-24-06 · https://ndlegis.gov/cencode/t39c24.pdf verified Sep 2026
  8. N.D.C.C. § 39-29-06 · https://ndlegis.gov/cencode/t39c29.pdf verified Sep 2026