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