WISP requirements in North Dakota
North Dakota's threshold work is not just resident count: the personal-information definition is broad and includes date of birth, mother's maiden name, medical information, health insurance information, employer identifiers with access credentials, and electronic signatures. A Policywright North Dakota incident file should preserve the unencrypted-data analysis, discovery or notification date, whether more than 250 individuals were affected for Attorney General notice, immediate owner/licensee notice for maintained data, law-enforcement delay if any, and substitute-notice analysis at $250,000 or 500,000 people.
Key facts
- North Dakota firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Resident and Attorney General notices in the most expedient time possible and without unreasonable delay, consistent with law-enforcement delay and measures needed to determine scope and restore integrity; data maintainers notify owners/licensees immediately after discovery if personal information was or is reasonably believed to have been acquired.
- Notify the North Dakota Attorney General by mail or electronic mail when a breach of the security system exceeds 250 individuals.
Key takeaways
- North Dakota firms should keep a written security program tied to the FTC Safeguards Rule and IRS taxpayer-data guidance.
- Resident and Attorney General notices in the most expedient time possible and without unreasonable delay, consistent with law-enforcement delay and measures needed to determine scope and restore integrity; data maintainers notify owners/licensees immediately after discovery if personal information was or is reasonably believed to have been acquired.
- Notify the North Dakota Attorney General by mail or electronic mail when a breach of the security system exceeds 250 individuals.
- The WISP should preserve evidence, remediation steps, and annual review records.
Do North Dakota tax preparers need a WISP?
Yes, if they are covered by the FTC Safeguards Rule or IRS tax-data security expectations, they should maintain a written plan. North Dakota state breach-notice duties make incident planning especially important.
The WISP should start with federal obligations because the Safeguards Rule supplies the security-program structure.
North Dakota requires Attorney General notice by mail or electronic mail for any breach of the security system exceeding 250 individuals; the Attorney General may enforce Chapter 51-30 through the state's consumer-fraud enforcement chapter.
What is specific to North Dakota?
Resident and Attorney General notices in the most expedient time possible and without unreasonable delay, consistent with law-enforcement delay and measures needed to determine scope and restore integrity; data maintainers notify owners/licensees immediately after discovery if personal information was or is reasonably believed to have been acquired. The plan should identify who evaluates state notice, who contacts counsel, and where the decision record is kept.
State breach-notification law does not replace the Safeguards Rule. It adds a state-specific response layer when an incident affects North Dakota residents.
North Dakota residents whose unencrypted personal information was, or is reasonably believed to have been, acquired by an unauthorized person after discovery or notification of the breach.
Notify the North Dakota Attorney General by mail or electronic mail when a breach of the security system exceeds 250 individuals.
What should the WISP say?
It should describe real safeguards, assign responsibility, map vendors and systems, and include an incident-response path that reaches state-law review quickly.
For a small firm, the strongest plan is plain and evidence-backed: MFA records, backup tests, access reviews, training, vendor lists, and remediation dates.
The plan should never promise a control that is not actually in place.
| Topic | North Dakota planning note | Evidence |
|---|---|---|
| Federal WISP | Use 16 CFR Part 314 as the program backbone | WISP and annual review |
| IRS tax data | Account for taxpayer records, PTIN practice, portals, and e-file workflows | System inventory and access list |
| Breach notice | Resident and Attorney General notices in the most expedient time possible and without unreasonable delay, consistent with law-enforcement delay and measures needed to determine scope and restore integrity; data maintainers notify owners/licensees immediately after discovery if personal information was or is reasonably believed to have been acquired. | Incident clock and counsel review record |
| Regulator path | Notify the North Dakota Attorney General by mail or electronic mail when a breach of the security system exceeds 250 individuals. | Notification decision log |
| State statute | N.D. Cent. Code ch. 51-30, including §§ 51-30-02 and 51-30-03 | Source URL retained in page sources |
FAQ
Is this legal advice?
No. Policywright is a configurable template product, not a law firm and not legal advice. A qualified lawyer should review state-law reliance or breach-notification decisions.
Does a small firm still need a written plan?
Yes. The Safeguards Rule requires a written information security program for covered financial institutions, and IRS guidance tells paid tax preparers to maintain a written data security plan.
What if a control is not in place yet?
A serious WISP should not pretend. It should identify the gap, assign an owner, set a target date, and preserve a dated remediation record.
Does North Dakota have its own WISP law?
This page does not claim a standalone North Dakota WISP statute for every firm. It explains how federal WISP duties should be paired with North Dakota breach-notification planning.
Who reviews North Dakota breach notice?
The incident plan should route state-law decisions through qualified counsel and preserve any North Dakota Attorney General regulator-notice analysis.
Sources
- FTC Safeguards Rule, 16 CFR Part 314 (eCFR)
- FTC, Safeguards Rule: What Your Business Needs to Know
- FTC, Safeguards Rule notification requirement now in effect (16 CFR 314.4(j), eff. May 13, 2024)
- IRS Publication 5708, Creating a Written Information Security Plan
- IRS Publication 4557, Safeguarding Taxpayer Data
- IRS Form W-12, PTIN Application and Renewal
- IRS Publication 1345, Handbook for Authorized IRS e-file Providers
- North Dakota Century Code ch. 51-30
- Official North Dakota Century Code information
- North Dakota Attorney General Consumer Protection Division
- North Dakota Attorney General contact information
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