NDAC 81-03-02.1-02

Deduction for federal income tax liability - Limitation

Last amended: 1991Year: 2026Length: 15 wordsOfficial source

Cite as N.D. Admin. Code § 81-03-02.1-02

The federal alternative minimum tax may not be deducted in computing North Dakota taxable income.
NDAC 81-03-02.1-02: Deduction for federal income tax liability - Limitation | Justis AI