The North Dakota Legislature has changed the way that North Dakotans will calculate their state income tax starting with the 2001 tax year.  There are now 5 different tax brackets, which vary depending on your filing status (e.g. single, married filing joint, head of household, etc). The rates range from 2.1% to 5.54%.  For most ND taxpayers, the new system will result in the exact same tax liability as the old method (14% of your federal tax liability).  If you have any questions regarding the change, contact the ND State Tax Commissioner at 1-800-638-2901.

Source:  Notice from North Dakota State Tax Commissioner June 27, 2001