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- N.D. Cent. Code § 57-36-23 · Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited - Penalty
- N.D. Cent. Code § 57-36-24 · Exemptions
- N.D. Cent. Code § 57-36-25 · Cigars and pipe tobacco - Excise tax on wholesale purchase price - Other tobacco products - Excise tax on weight - Penalty - Reports - Collection - Allocation of revenue
- N.D. Cent. Code § 57-36-25.1 · Deduction to reimburse licensed distributor for administrative expenses
- N.D. Cent. Code § 57-36-26 · Cigars, pipe tobacco, and other tobacco products - Excise tax payable by dealers - Reports - Penalties - Collection - Allocation of revenue
- N.D. Cent. Code § 57-36-27 · Consumer's use tax - Cigarettes - Reports - Remittances
- N.D. Cent. Code § 57-36-28 · Consumer's use tax - Cigars, pipe tobacco, and other tobacco products - Reports - Remittances
- N.D. Cent. Code § 57-36-29 · Correction of errors
- N.D. Cent. Code § 57-36-30 · Issuance of credit or refund
- N.D. Cent. Code § 57-36-31 · Transfer and allocation of revenues - Appropriation
- N.D. Cent. Code § 57-36-32 · Separate and additional tax on the sale of cigarettes - Collection - Allocation of revenue - Tax avoidance prohibited
- N.D. Cent. Code § 57-36-33 · Penalties for violation of chapter
- N.D. Cent. Code § 57-37.1-01 · Definitions
- N.D. Cent. Code § 57-37.1-02 · Tax on transfer of estates
- N.D. Cent. Code § 57-37.1-03 · Determination of North Dakota taxable estate
- N.D. Cent. Code § 57-37.1-04 · Computation of tax
- N.D. Cent. Code § 57-37.1-05 · Property previously taxed
- N.D. Cent. Code § 57-37.1-06 · Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes
- N.D. Cent. Code § 57-37.1-07 · Taxes payable as of date of death - Interest rate
- N.D. Cent. Code § 57-37.1-08 · Collection and distribution of tax - Refunds
- N.D. Cent. Code § 57-37.1-09 · Beneficiaries to share burden of tax
- N.D. Cent. Code § 57-37.1-09.1 · Lien for tax
- N.D. Cent. Code § 57-37.1-10 · Personal representative to furnish necessary documents to the tax commissioner
- N.D. Cent. Code § 57-37.1-11 · Valuations, reports, inventories, estate tax applications, and supplements
- N.D. Cent. Code § 57-37.1-12 · Duties of depositories - Inventory of contents of safe deposit box required
- N.D. Cent. Code § 57-37.1-13 · Depositories - Notice of transfer of decedent's assets
- N.D. Cent. Code § 57-37.1-14 · Penalties
- N.D. Cent. Code § 57-37.1-15 · Liability of representatives
- N.D. Cent. Code § 57-37.1-16 · Penalty for false statements or reports
- N.D. Cent. Code § 57-37.1-17 · Supervision by tax commissioner
- N.D. Cent. Code § 57-37.1-18 · Preliminary appraisal if no estate tax return is filed
- N.D. Cent. Code § 57-37.1-19 · Assessment or determination of additional tax liability by tax commissioner - Hearing
- N.D. Cent. Code § 57-37.1-20 · Actions to quiet title to property
- N.D. Cent. Code § 57-37.1-21 · When return required
- N.D. Cent. Code § 57-37.1-22 · Secrecy as to returns
- 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