US lawNorth DakotaRegulationsTitle 81 — Tax CommissionerArticle 81-03 — Income Taxes and Privilege Taxes Based on Income81-03-02NDAC 81-03-02Income Tax on Individuals, Estates, Trusts, and FiduciariesSupersededYear: 2026Length: 4 wordsOfficial source Cite as N.D. Admin. Code § 81-03-02[Superseded by Chapter 81-03-02.1]PreviousNDAC 81-03-01NextNDAC 81-03-03