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Aug 14, 2007 · Meanwhile, the low tax rate on capital gains is one main reason the truly rich often pay lower tax rates than the middle class. A couple of weeks ago, Warren Buffett pointed out that he pays an average federal income tax rate of 17.7 percent, while his receptionist pays about 30 percent. Dec 18, 2017 · Donald Trump signed the final version of the tax bill into law this week, after it passed both the House and Senate. Most Americans are expected to see an immediate tax cut in 2018. [GOP tax bill ... The North Dakota Office of State Tax Commissioner is the government agency responsible for administering the tax laws of North Dakota. Find tax information, laws, forms, guidelines and more...