North Dakota · Regulations
Article 81-03 — Income Taxes and Privilege Taxes Based on Income
129 sections
15 groups
- Chapter 81-03-01.1 — General Considerations10 sections
- Chapter 81-03-02.1 — Income Tax on Individuals, Estates, Trusts, and Fiduciaries13 sections
- Chapter 81-03-02.2 — Income Tax on Nonresident Individuals, Estates, Trusts, and Fiduciaries5 sections
- Chapter 81-03-03.1 — Income Tax Withholding4 sections
- Chapter 81-03-03.2 — New Jobs Credit from Withholding4 sections
- Chapter 81-03-04 — Estimated Tax3 sections
- Chapter 81-03-05.1 — Income Tax on Corporations8 sections
- Chapter 81-03-05.2 — Water's Edge Method9 sections
- Chapter 81-03-05.3 — Worldwide Method of Reporting3 sections
- Chapter 81-03-05.4 — Federal Income Tax Deduction5 sections
- Chapter 81-03-05.5 — Deduction and Credit for Alternative Minimum Income Tax2 sections
- Chapter 81-03-09 — Division of Income40 sections
- Chapter 81-03-09.1 — Division of Income for Financial Institutions6 sections
- Chapter 81-03-09.2 — Sales Factor Weighting Election6 sections
- Chapter 81-03-10 — Voluntary Contributions4 sections
7 sections filed directly here
- NDAC 81-03-01General ConsiderationsSuperseded
- NDAC 81-03-02Income Tax on Individuals, Estates, Trusts, and FiduciariesSuperseded
- NDAC 81-03-03Income Tax WithholdingSuperseded
- NDAC 81-03-05Income Tax on CorporationsSuperseded
- NDAC 81-03-06Exempt Organizations [Repealed]Repealed
- NDAC 81-03-07Business and Corporation Privilege Tax [Repealed]Repealed
- NDAC 81-03-08Vietnam Bonus Surtax [Repealed]Repealed