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- N.D. Cent. Code § 57-38.1-11 · Property owned and rented
- N.D. Cent. Code § 57-38.1-12 · Average value of property
- N.D. Cent. Code § 57-38.1-13 · Payroll factor
- N.D. Cent. Code § 57-38.1-14 · Compensation
- N.D. Cent. Code § 57-38.1-15 · Sales factor
- N.D. Cent. Code § 57-38.1-16 · Local tangible personal property sales
- N.D. Cent. Code § 57-38.1-17 · Other sales
- N.D. Cent. Code § 57-38.1-17.1 · Gain or loss on the sale of a partnership
- N.D. Cent. Code § 57-38.1-17.2 · Taxation of two or more member limited liability companies
- N.D. Cent. Code § 57-38.1-17.3 · Taxation of single-member limited liability companies
- N.D. Cent. Code § 57-38.1-18 · Additional methods of determining business situs
- N.D. Cent. Code § 57-38.1-19 · Purpose
- N.D. Cent. Code § 57-38.1-20 · Citation
- N.D. Cent. Code § 57-38.1-21 · Effective date
- N.D. Cent. Code § 57-38.3-01 · Legislative intent - Liberal construction
- N.D. Cent. Code § 57-38.3-02 · Definitions
- N.D. Cent. Code § 57-38.3-03 · Remedy additional
- N.D. Cent. Code § 57-38.3-04 · Collection of debts through setoff
- N.D. Cent. Code § 57-38.3-05 · Procedure - Notification of taxpayer
- N.D. Cent. Code § 57-38.3-06 · Hearing procedure
- N.D. Cent. Code § 57-38.3-07 · Finalization
- N.D. Cent. Code § 57-38.3-08 · Confidentiality exemption - Nondisclosure
- N.D. Cent. Code § 57-38.3-09 · Effect
- N.D. Cent. Code § 57-38.3-10 · Priority of claims
- N.D. Cent. Code § 57-38.4-01 · Definitions
- N.D. Cent. Code § 57-38.4-02 · Water's edge election
- N.D. Cent. Code § 57-38.4-03 · Conditions imposed by tax commissioner
- N.D. Cent. Code § 57-38.4-04 · Presumptions and burden of proof
- N.D. Cent. Code § 57-38.5-01 · Definitions
- N.D. Cent. Code § 57-38.5-02 · Certification - Investment reporting by qualified businesses - Maximum investments in qualified businesses
- N.D. Cent. Code § 57-38.5-03 · Seed capital investment tax credit
- N.D. Cent. Code § 57-38.5-04 · Taxable year for seed capital investment tax credit
- N.D. Cent. Code § 57-38.5-04.1 · Credit for investments made before 2005
- N.D. Cent. Code § 57-38.5-05 · Seed capital investment tax credit limits
- N.D. Cent. Code § 57-38.5-06 · Seed capital investment tax credit - Procedure - Rules
- N.D. Cent. Code § 57-38.5-07 · Investment reporting forms
- N.D. Cent. Code § 57-38.5-08 · Rules and administration
- N.D. Cent. Code § 57-38.6-01 · Definitions
- N.D. Cent. Code § 57-38.6-02 · Certification - Investment reporting by qualified businesses
- N.D. Cent. Code § 57-38.6-03 · Agricultural business investment tax credit
- N.D. Cent. Code § 57-38.6-04 · Taxable year for agricultural business investment tax credit
- N.D. Cent. Code § 57-38.6-05 · Agricultural business investment tax credit - Procedure - Rules
- N.D. Cent. Code § 57-38.6-06 · Investment reporting forms
- N.D. Cent. Code § 57-38.6-07 · Rules and administration
- N.D. Cent. Code § 57-39.2-01 · Definitions
- N.D. Cent. Code § 57-39.2-02 · Sales tax imposed
- N.D. Cent. Code § 57-39.2-02.1 · Sales tax imposed
- N.D. Cent. Code § 57-39.2-02.2 · Certain sellers located outside this state required to collect and remit sales taxes - Criteria
- N.D. Cent. Code § 57-39.2-02.3 · Marketplace facilitator tax collection requirement
- N.D. Cent. Code § 57-39.2-03 · Separate and additional tax on retail sales
- N.D. Cent. Code § 57-39.2-03.1 · Separate and additional tax on retail sales
- N.D. Cent. Code § 57-39.2-03.2 · Sales tax on alcoholic beverages and tobacco products
- N.D. Cent. Code § 57-39.2-03.3 · Sales tax on sales through vending machines
- N.D. Cent. Code § 57-39.2-03.4 · Sales tax on carpet and drapes
- N.D. Cent. Code § 57-39.2-03.5 · Reduced rate for manufacturing machinery and equipment
- N.D. Cent. Code § 57-39.2-03.6 · Sales tax rate on natural gas sales
- N.D. Cent. Code § 57-39.2-03.7 · Surcharge on rental motor vehicles
- N.D. Cent. Code § 57-39.2-03.8 · Separate and additional sales tax on lodging
- N.D. Cent. Code § 57-39.2-03.9 · Sales tax on tobacco products
- N.D. Cent. Code § 57-39.2-03.10 · Bundled telecommunications services including exempt services
- N.D. Cent. Code § 57-39.2-04 · Exemptions
- N.D. Cent. Code § 57-39.2-04.1 · Sales tax exemption for food and food ingredients
- N.D. Cent. Code § 57-39.2-04.2 · Sales tax exemption for power plant construction, production, environmental upgrade, and repowering equipment and oil refinery or gas processing plant environmental upgrade equipment
- N.D. Cent. Code § 57-39.2-04.3 · Sales tax exemption for manufacturing or recycling machinery and equipment and primary sector business computer and telecommunications equipment
- N.D. Cent. Code § 57-39.2-04.4 · Sales tax exemption for materials used to construct agricultural commodity processing facility
- N.D. Cent. Code § 57-39.2-04.5 · Sales and use tax exemption for materials used in compressing, processing, gathering, collecting, or refining of gas
- N.D. Cent. Code § 57-39.2-04.6 · Sales and use tax exemption for materials used in construction or expansion of an oil refinery
- N.D. Cent. Code § 57-39.2-04.7 · Sales tax exemption for equipment used in telecommunications infrastructure development
- N.D. Cent. Code § 57-39.2-04.8 · Sales tax exemption for machinery or equipment used to produce coal from a new mine
- N.D. Cent. Code § 57-39.2-04.9 · Sales tax exemption for equipment used in telecommunications infrastructure development
- N.D. Cent. Code § 57-39.2-04.10 · Sales tax exemption for materials used to construct a processing facility to produce liquefied natural gas
- N.D. Cent. Code § 57-39.2-04.11 · Sales tax exemption for materials used to construct a facility for coal gasification byproducts
- N.D. Cent. Code § 57-39.2-04.12 · Sales tax rebate for certain purchases of replacement property for property damaged or destroyed by 2011 flooding
- N.D. Cent. Code § 57-39.2-04.13 · Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center
- N.D. Cent. Code § 57-39.2-04.14 · Sales and use tax exemption for materials used in compressing, gathering, collecting, storing, transporting, or injecting carbon dioxide for secure geologic storage or use in enhanced recovery of oil or natural gas
- N.D. Cent. Code § 57-39.2-04.15 · Sales and use tax exemption for materials used to construct a fertilizer or chemical processing facility
- N.D. Cent. Code § 57-39.2-04.16 · Sales tax exemption for materials used to construct a qualified straddle plant, a qualified fractionator, or qualified associated infrastructure
- N.D. Cent. Code § 57-39.2-04.17 · Sales and use tax exemption for enterprise information technology equipment and computer software used in a qualified data center. (Retroactive application - See note)
- N.D. Cent. Code § 57-39.2-04.18 · Sales and use tax exemption for materials used to construct, expand, or upgrade a facility that refines renewable feedstock into sustainable aviation fuel
- N.D. Cent. Code § 57-39.2-04.19 · Sales tax exemption for raw materials, single-use product contact systems, and reagents used for biologic manufacturing - Report. (Expired effective June 30, 2029)
- N.D. Cent. Code § 57-39.2-04.20 · Sales and use tax exemption for materials used in construction, expansion, or environmental upgrade of a renewable feedstock refinery
- N.D. Cent. Code § 57-39.2-04.21 · Sales and use tax exemption for materials used to construct or expand a coal processing facility that utilizes coal as a feedstock
- N.D. Cent. Code § 57-39.2-05 · Credit or refund for taxes paid on worthless accounts and repossessions
- N.D. Cent. Code § 57-39.2-06 · Credit to relief agency and local governmental units
- N.D. Cent. Code § 57-39.2-07 · Sales tax to be added to purchase price and be a debt
- N.D. Cent. Code § 57-39.2-08 · Separate and additional tax on retail sales to be added to purchase price and be a debt
- N.D. Cent. Code § 57-39.2-08.1 · Separate and additional tax on retail sales to be added to purchase price and be a debt
- N.D. Cent. Code § 57-39.2-08.2 · Sales tax to be added to purchase price and be a debt
- N.D. Cent. Code § 57-39.2-08.3 · Sales tax on alcoholic beverages may be included in purchase price
- N.D. Cent. Code § 57-39.2-09 · Unlawful act
- N.D. Cent. Code § 57-39.2-10 · Records required - Sales for resale exempt
- N.D. Cent. Code § 57-39.2-10.1 · Responsibilities of special events promoters - Penalty
- N.D. Cent. Code § 57-39.2-11 · Return of gross receipts
- N.D. Cent. Code § 57-39.2-12 · Payment of tax - Bond - Creation of lien
- N.D. Cent. Code § 57-39.2-12.1 · Deduction to reimburse retailer for administrative expenses
- N.D. Cent. Code § 57-39.2-13 · Lien of tax - Collection - Action authorized
- N.D. Cent. Code § 57-39.2-14 · Permits - Application fee for reissuance
- N.D. Cent. Code § 57-39.2-14.1 · Commissioner may authorize direct payment of sales and use tax
- N.D. Cent. Code § 57-39.2-15 · Failure to file return - Incorrect return
- N.D. Cent. Code § 57-39.2-15.1 · Extensions of time to perform sales tax audits