US lawNorth DakotaRegulationsTitle 81 โ Tax CommissionerArticle 81-03 โ Income Taxes and Privilege Taxes Based on Income81-03-01NDAC 81-03-01General ConsiderationsSupersededYear: 2026Length: 1 wordsOfficial source Cite as N.D. Admin. Code ยง 81-03-01[Superseded]NextNDAC 81-03-02