US lawNorth DakotaRegulationsTitle 81 — Tax CommissionerArticle 81-03 — Income Taxes and Privilege Taxes Based on Income81-03-05NDAC 81-03-05Income Tax on CorporationsSupersededYear: 2026Length: 4 wordsOfficial source Cite as N.D. Admin. Code § 81-03-05[Superseded by Chapter 81-03-05.1]PreviousNDAC 81-03-03NextNDAC 81-03-06