North Dakota · Regulations
Chapter 81-03-02.2 — Income Tax on Nonresident Individuals, Estates, Trusts, and Fiduciaries
5 sections
5 sections
- NDAC 81-03-02.2-01Nonresident filing status and reporting of income
- NDAC 81-03-02.2-01.1Part-year resident filing status and reporting of income
- NDAC 81-03-02.2-02Income of nonresident from tangible property located in North Dakota
- NDAC 81-03-02.2-03Computation of North Dakota income tax liability by a nonresident individual, estate, or trust electing to file under North Dakota Century Code section 57-38-30.3Repealed
- NDAC 81-03-02.2-04Deduction for federal income tax liability - Limitation