US lawNorth DakotaRegulationsTitle 81 — Tax CommissionerArticle 81-03 — Income Taxes and Privilege Taxes Based on IncomeChapter 81-03-02.1 — Income Tax on Individuals, Estates, Trusts, and Fiduciaries81-03-02.1-05NDAC 81-03-02.1-05Reporting - Income earned by husband and wifeRepealedYear: 2026Length: 5 wordsOfficial source Cite as N.D. Admin. Code § 81-03-02.1-05Repealed effective July 1, 2016.PreviousNDAC 81-03-02.1-04NextNDAC 81-03-02.1-06