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  1. US law
  2. North Dakota
  3. Regulations
  4. Title 81 โ€” Tax Commissioner
  5. Article 81-03 โ€” Income Taxes and Privilege Taxes Based on Income
  6. Chapter 81-03-01.1 โ€” General Considerations

North Dakota ยท Regulations

Chapter 81-03-01.1 โ€” General Considerations

10 sections

10 sections

  • NDAC 81-03-01.1-01Reaudit and reassessmentRepealed
  • NDAC 81-03-01.1-02Taxpayer may be required to file a pro forma federal income tax return
  • NDAC 81-03-01.1-03Interest on obligations of the United States and of the states and their political subdivisions
  • NDAC 81-03-01.1-04Computation of interest on refundsRepealed
  • NDAC 81-03-01.1-05Computation of interest on an extension, a late payment, underpayment, and
  • NDAC 81-03-01.1-06Income tax exemption for new and expanding business
  • NDAC 81-03-01.1-07Venture capital corporationRepealed
  • NDAC 81-03-01.1-08Tax credits
  • NDAC 81-03-01.1-09Requirement to report federal changes
  • NDAC 81-03-01.1-10Employers required to file information returns
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