NDAC 81-03-05.4-02

Use of this rule

Last amended: 1991Year: 2026Length: 19 wordsOfficial source

Cite as N.D. Admin. Code ยง 81-03-05.4-02

Any taxpayer entitled to claim a federal income tax deduction shall compute the deduction in accordance with this chapter.
NDAC 81-03-05.4-02: Use of this rule | Justis AI