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- 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 § 57-38-42 · Information at the source. (Effective for taxable years beginning after December 31, 2021)
- 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
- N.D. Cent. Code § 57-38.1-01 · Definitions
- N.D. Cent. Code § 57-38.1-02 · Taxpayers - Applicability
- N.D. Cent. Code § 57-38.1-03 · Nonresident taxpayer
- N.D. Cent. Code § 57-38.1-04 · Certain items - Allocation
- N.D. Cent. Code § 57-38.1-05 · Rents and royalties
- N.D. Cent. Code § 57-38.1-06 · Property - Capital gains and losses
- N.D. Cent. Code § 57-38.1-07 · Interest and dividends
- N.D. Cent. Code § 57-38.1-08 · Patents and copyrights
- N.D. Cent. Code § 57-38.1-09 · Business income
- N.D. Cent. Code § 57-38.1-10 · Property factor