James R. Maring Esq.

James Maring, Esq.

Mr. Maring is an Associate at Serkland Law Firm, based in Fargo. His practice focuses on business taxation, business succession planning, tax controversy, Employee Stock Ownership Plans (ESOPS), and corporate transactions. Prior to joining the firm, he worked for over three years in the Corporate Appeals Unit of the Arizona Department of Revenue. His main focus at the Department consisted of analyzing corporate tax issues, negotiating with taxpayers to settle tax disputes, drafting contracts and other legal documents, and arguing the Department's legal position in formal hearings. He is a member of the North Dakota, Minnesota, and Arizona state bars.

LL. M, Taxation, University of Denver
J.D., University of St. Thomas School of Law
B.S., Finance, Arizona State University

Bloomberg BNA State Navigators: 
North Dakota Corporate Income Tax  
North Dakota Pass-Through Entity