North Dakota · Regulations
Chapter 81-03-05.1 — Income Tax on Corporations
8 sections
8 sections
- NDAC 81-03-05.1-01Cooperatives required to file
- NDAC 81-03-05.1-02Computation of unitary business income subject to apportionmentRepealed
- NDAC 81-03-05.1-03DISC and FSC subject to North Dakota income tax
- NDAC 81-03-05.1-04DISC distributions
- NDAC 81-03-05.1-05Subchapter S corporation tax credits
- NDAC 81-03-05.1-06Tax credit for research and experimental expenditures
- NDAC 81-03-05.1-07Net operating losses
- NDAC 81-03-05.1-08Consolidated returns