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 Fiduciaries81-03-02.1-09NDAC 81-03-02.1-09Exemptions - Separate filersRepealedYear: 2026Length: 5 wordsOfficial source Cite as N.D. Admin. Code § 81-03-02.1-09Repealed effective September 1, 1997.PreviousNDAC 81-03-02.1-08NextNDAC 81-03-02.1-10