North Dakota Century Code

Chapter 57-38

Income Tax

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