Chapter

Income Tax

N.D. Cent. Code § 57-38-01— Definitions
N.D. Cent. Code § 57-38-01.1— Declaration of legislative intent
N.D. Cent. Code § 57-38-01.2— Adjustments to taxable income for individuals and fiduciaries
N.D. Cent. Code § 57-38-01.3— Adjustments to taxable income for corporations
N.D. Cent. Code § 57-38-01.4— Recognition of subchapter S election
N.D. Cent. Code § 57-38-01.5— Crop insurance proceeds - Option to postpone for income tax purposes
N.D. Cent. Code § 57-38-01.6— Deduction for contributions to retirement plans
N.D. Cent. Code § 57-38-01.7— Income tax credit for charitable contributions - Limitation
N.D. Cent. Code § 57-38-01.8— Income tax credit for installation of geothermal, solar, wind, or biomass energy devices
N.D. Cent. Code § 57-38-01.9— Deduction of contributions to individual retirement account
N.D. Cent. Code § 57-38-01.10— Deferral of crop disaster payments and proceeds of livestock sold on account of drought
N.D. Cent. Code § 57-38-01.11— Reporting net operating loss
N.D. Cent. Code § 57-38-01.12— Reporting of investment credit carryback for prior taxable years
N.D. Cent. Code § 57-38-01.13— Taxation of the gain or loss resulting from the sale of a principal residence
N.D. Cent. Code § 57-38-01.14— No gain recognized on property subject to eminent domain sale or transfer
N.D. Cent. Code § 57-38-01.15— Proration and itemization of deductions and exemptions
N.D. Cent. Code § 57-38-01.16— Income tax credit for employment of individuals with developmental disabilities or severe mental illness
N.D. Cent. Code § 57-38-01.17— Credit for investments in development corporations
N.D. Cent. Code § 57-38-01.18— Gain on stock sale or transfer when corporation has relocated to this state
N.D. Cent. Code § 57-38-01.19— Income tax credit for alternative fuel motor vehicle conversion equipment
N.D. Cent. Code § 57-38-01.20— Credit for expenses of caring for certain family members
N.D. Cent. Code § 57-38-01.21— Charitable gifts, planned gifts, and qualified endowments credit - Definitions
N.D. Cent. Code § 57-38-01.22— Income tax credit for blending of biodiesel fuel or green diesel fuel
N.D. Cent. Code § 57-38-01.23— Income tax credit for biodiesel or green diesel sales equipment costs
N.D. Cent. Code § 57-38-01.24— Internship employment tax credit
N.D. Cent. Code § 57-38-01.25— Workforce recruitment credit for hard-to-fill employment positions
N.D. Cent. Code § 57-38-01.26— Angel investor tax credit
N.D. Cent. Code § 57-38-01.27— Microbusiness income tax credit
N.D. Cent. Code § 57-38-01.28— Marriage penalty credit
N.D. Cent. Code § 57-38-01.29— Homestead income tax credit - Rules
N.D. Cent. Code § 57-38-01.30— Commercial property income tax credit - Rules
N.D. Cent. Code § 57-38-01.31— Employer tax credit for salary and related retirement plan contributions for mobilized employees
N.D. Cent. Code § 57-38-01.32— Housing incentive fund tax credit
N.D. Cent. Code § 57-38-01.33— Income tax credit for purchases of manufacturing machinery and equipment for the purpose of automating manufacturing processes
N.D. Cent. Code § 57-38-01.34— Corporate credit for contributions to rural leadership North Dakota
N.D. Cent. Code § 57-38-01.35— Financial institutions - Net operating losses - Credit carryovers
N.D. Cent. Code § 57-38-01.36— Twenty-first century manufacturing workforce incentive
N.D. Cent. Code § 57-38-01.37— Individual income tax credit
N.D. Cent. Code § 57-38-01.38— Adoption tax credit
N.D. Cent. Code § 57-38-01.39— Tax credit for contributions to a maternity home, child-placing agency, or pregnancy help center
N.D. Cent. Code § 57-38-01.40— Apprenticeship tax credit
N.D. Cent. Code § 57-38-01.41— Twenty-first century manufacturing and animal agricultural workforce incentive
N.D. Cent. Code § 57-38-01.42— Child care contribution credit
N.D. Cent. Code § 57-38-02— Annual tax on individuals
N.D. Cent. Code § 57-38-03— Imposition of tax against nonresidents
N.D. Cent. Code § 57-38-04— Allocation and apportionment of gross income of individuals
N.D. Cent. Code § 57-38-05— Certain income of nonresidents not taxed
N.D. Cent. Code § 57-38-06— General provisions applicable to nonresidents
N.D. Cent. Code § 57-38-06.1— Exemptions for nonresident individual
N.D. Cent. Code § 57-38-07— Tax imposed on fiduciaries - Charge against estate or trust
N.D. Cent. Code § 57-38-07.1— Taxation of two or more member limited liability companies
N.D. Cent. Code § 57-38-07.2— Taxation of single-member limited liability companies
N.D. Cent. Code § 57-38-08— Partnerships not subject to tax
N.D. Cent. Code § 57-38-08.1— Allocation and apportionment of partnership income - Taxation of partners
N.D. Cent. Code § 57-38-09— Exempt organizations
N.D. Cent. Code § 57-38-09.1— Organizations exempt from income tax - File return
N.D. Cent. Code § 57-38-10— Allocation and apportionment of partnership income
N.D. Cent. Code § 57-38-11— Annual tax on corporations
N.D. Cent. Code § 57-38-12— Allocation of corporation income
N.D. Cent. Code § 57-38-13— General provisions related to allocation of corporation income
N.D. Cent. Code § 57-38-14— General provisions relating to corporate income
N.D. Cent. Code § 57-38-15— Basis for determining gain or loss
N.D. Cent. Code § 57-38-15.1— Capital gains and losses
N.D. Cent. Code § 57-38-15.2— No capital gain recognized on property involuntarily converted
N.D. Cent. Code § 57-38-15.3— Gain or loss not recognized on certain exchanges
N.D. Cent. Code § 57-38-16— Inventory - Use under direction of tax commissioner
N.D. Cent. Code § 57-38-17— Gross income defined
N.D. Cent. Code § 57-38-17.1— Income from back pay - Limitation of tax - Definition
N.D. Cent. Code § 57-38-18— Items not included in gross income
N.D. Cent. Code § 57-38-19— Gross income of life insurance companies
N.D. Cent. Code § 57-38-20— Basis of return of net income
N.D. Cent. Code § 57-38-21— Net income defined - Computation
N.D. Cent. Code § 57-38-22— Deductions allowed
N.D. Cent. Code § 57-38-22.1— Deductions - Individuals
N.D. Cent. Code § 57-38-23— Items not deductible
N.D. Cent. Code § 57-38-24— Net losses - Meaning - Exceptions
N.D. Cent. Code § 57-38-25— Net loss as a deduction
N.D. Cent. Code § 57-38-26— Exemption for individuals
N.D. Cent. Code § 57-38-27— Exemption for fiduciaries
N.D. Cent. Code § 57-38-28— Time for fixing exemption status
N.D. Cent. Code § 57-38-29— Optional method of computing tax
N.D. Cent. Code § 57-38-29.1— Energy cost relief credit
N.D. Cent. Code § 57-38-29.2— Credit for premiums for long-term care insurance coverage
N.D. Cent. Code § 57-38-29.3— Credit for premiums for long-term care partnership plan insurance coverage
N.D. Cent. Code § 57-38-30— Imposition and rate of tax on corporations
N.D. Cent. Code § 57-38-30.1— Corporate tax credit for new industry
N.D. Cent. Code § 57-38-30.2— Surtax on income
N.D. Cent. Code § 57-38-30.3— Individual, estate, and trust income tax
N.D. Cent. Code § 57-38-30.4— Income tax credit for comprehensive health association assessments
N.D. Cent. Code § 57-38-30.5— Income tax credit for research and experimental expenditures
N.D. Cent. Code § 57-38-30.6— Corporate income tax credit for biodiesel or green diesel production or soybean and canola crushing facility equipment costs
N.D. Cent. Code § 57-38-31— Duty of individuals and fiduciaries to make return
N.D. Cent. Code § 57-38-31.1— Composite returns
N.D. Cent. Code § 57-38-32— Duty of corporations to make returns
N.D. Cent. Code § 57-38-33— Failure to complete return or supply information
N.D. Cent. Code § 57-38-34— Time and place of filing returns - Interest on tax when time for filing is extended
N.D. Cent. Code § 57-38-34.1— Optional card income tax return
N.D. Cent. Code § 57-38-34.2— Filing of separate income tax returns by a husband and wife after joint income tax returns have been filed
N.D. Cent. Code § 57-38-34.3— Optional contributions to nongame wildlife fund
N.D. Cent. Code § 57-38-34.4— Requirement to report federal changes
N.D. Cent. Code § 57-38-34.5— Optional contributions to centennial tree program trust fund
N.D. Cent. Code § 57-38-34.6— Optional contributions to trees for North Dakota program trust fund
N.D. Cent. Code § 57-38-34.7— Optional contributions to veterans' postwar trust fund
N.D. Cent. Code § 57-38-35— Payment of tax
N.D. Cent. Code § 57-38-35.1— Minimum refunds and collections - Application of refunds
N.D. Cent. Code § 57-38-35.2— Interest payments
N.D. Cent. Code § 57-38-36— When payment of tax may be made in quarterly installments
N.D. Cent. Code § 57-38-37— Receipt
N.D. Cent. Code § 57-38-38— Tax commissioner to audit returns and assess tax
N.D. Cent. Code § 57-38-39— Deficiency, protest, and appeal
N.D. Cent. Code § 57-38-40— Claim for credit or refund
N.D. Cent. Code § 57-38-40.1— Income tax refund reserve
N.D. Cent. Code § 57-38-41— Appeal
N.D. Cent. Code § 57-38-42— Information at the source (Effective for taxable years beginning before January 1, 2022)
N.D. Cent. Code § 57-38-43— Interest on delinquent tax
N.D. Cent. Code § 57-38-44— Tax a personal debt
N.D. Cent. Code § 57-38-45— Interest and penalties
N.D. Cent. Code § 57-38-46— Certificate of tax commissioner prima facie evidence
N.D. Cent. Code § 57-38-47— Mandamus to compel filing return
N.D. Cent. Code § 57-38-48— Lien of tax
N.D. Cent. Code § 57-38-49— Preservation of lien
N.D. Cent. Code § 57-38-50— Satisfaction of lien
N.D. Cent. Code § 57-38-51— Enforcement of lien
N.D. Cent. Code § 57-38-52— Field auditors
N.D. Cent. Code § 57-38-53— Oath and acknowledgment
N.D. Cent. Code § 57-38-54— Publication of statistics
N.D. Cent. Code § 57-38-55— Disposition of revenues
N.D. Cent. Code § 57-38-56— Powers of tax commissioner
N.D. Cent. Code § 57-38-57— Secrecy as to returns - Penalty
N.D. Cent. Code § 57-38-58— Definitions
N.D. Cent. Code § 57-38-59— Withholding from wages of employees - Penalty
N.D. Cent. Code § 57-38-59.1— Reciprocal arrangement with other states for withholding income taxes
N.D. Cent. Code § 57-38-59.2— Withholding of lottery winnings
N.D. Cent. Code § 57-38-59.3— Nonresident mobile workforce - Computation of taxable income - Exclusion - Exception for employer withholding - Returns required
N.D. Cent. Code § 57-38-59.4— Withholding requirement for oil and gas royalty payments to nonresidents
N.D. Cent. Code § 57-38-60— Employer's returns and remittances
N.D. Cent. Code § 57-38-60.1— Corporate officer liability
N.D. Cent. Code § 57-38-60.2— Governor and manager liability
N.D. Cent. Code § 57-38-60.3— Liability of a general partner in a limited liability limited partnership
N.D. Cent. Code § 57-38-61— Provisions of chapter applicable
N.D. Cent. Code § 57-38-62— Payment of estimated income tax
N.D. Cent. Code § 57-38-63— Due date for payment of estimated income tax
N.D. Cent. Code § 57-38-64— Application for quick refund of overpaid estimated tax by a corporation
N.D. Cent. Code § 57-38-65— Exemption
N.D. Cent. Code § 57-38-66— Business and corporation privilege tax
N.D. Cent. Code § 57-38-67— Definitions applicable to sections 57-38-67 through 57-38-70
N.D. Cent. Code § 57-38-68— Income tax deduction for land sale to beginning farmers
N.D. Cent. Code § 57-38-69— Rent from beginning farmers exempt from income tax
N.D. Cent. Code § 57-38-70— Claim for income tax deduction for land sale or rental to a beginning farmer
N.D. Cent. Code § 57-38-71— Definitions applicable to sections 57-38-71 through 57-38-74
N.D. Cent. Code § 57-38-72— Income tax deduction for revenue-producing enterprise sale to beginning entrepreneur
N.D. Cent. Code § 57-38-73— Rent from beginning entrepreneur exempt from income tax
N.D. Cent. Code § 57-38-74— Claim for income tax deduction for revenue-producing enterprise sale or rental to a beginning entrepreneur
N.D. Cent. Code § 57-38-75— Rounding