North Dakota · Regulations
Chapter 81-03-02.1 — Income Tax on Individuals, Estates, Trusts, and Fiduciaries
13 sections
13 sections
- NDAC 81-03-02.1-01Credit for taxes paid to another state
- NDAC 81-03-02.1-02Deduction for federal income tax liability - Limitation
- NDAC 81-03-02.1-03Moving expenses - Adjustment
- NDAC 81-03-02.1-04Reporting - Resident trusts or estates
- NDAC 81-03-02.1-05Reporting - Income earned by husband and wifeRepealed
- NDAC 81-03-02.1-06Adjustments for pay received from armed forces
- NDAC 81-03-02.1-07Adjustments for sale or lease of agricultural land to beginning farmer
- NDAC 81-03-02.1-08Adjustments for sale or lease of revenue-producing enterprise to beginning
- NDAC 81-03-02.1-09Exemptions - Separate filersRepealed
- NDAC 81-03-02.1-10Limitations on adjustments available on form ND-2 or form 37
- NDAC 81-03-02.1-11Credit for premiums for long-term care insurance coverage
- NDAC 81-03-02.1-12Seed capital investment credit - Limitations on credit - Carryover
- NDAC 81-03-02.1-12.1Agricultural commodity processing facility investment credit - Limitations on credit - Carryover