North Dakota · Statutes

Chapter 57-38

154 sections

N.D. Cent. Code § 57-38-0157-38-01. Definitions
N.D. Cent. Code § 57-38-01.157-38-01.1. Declaration of legislative intent
N.D. Cent. Code § 57-38-01.257-38-01.2. Adjustments to taxable income for individuals and fiduciariesRepealed
N.D. Cent. Code § 57-38-01.357-38-01.3. Adjustments to taxable income for corporationsRepealed
N.D. Cent. Code § 57-38-01.457-38-01.4. Recognition of subchapter S election
N.D. Cent. Code § 57-38-01.557-38-01.5. Crop insurance proceeds - Option to postpone for income tax purposesRepealed
N.D. Cent. Code § 57-38-01.657-38-01.6. Deduction for contributions to retirement plansRepealed
N.D. Cent. Code § 57-38-01.757-38-01.7. Income tax credit for charitable contributions - Limitation
N.D. Cent. Code § 57-38-01.857-38-01.8. Income tax credit for installation of geothermal, solar, wind, or biomass energy devices
N.D. Cent. Code § 57-38-01.957-38-01.9. Deduction of contributions to individual retirement accountRepealed
N.D. Cent. Code § 57-38-01.1057-38-01.10. Deferral of crop disaster payments and proceeds of livestock sold on account of droughtRepealed
N.D. Cent. Code § 57-38-01.1157-38-01.11. Reporting net operating lossRepealed
N.D. Cent. Code § 57-38-01.1257-38-01.12. Reporting of investment credit carryback for prior taxable yearsRepealed
N.D. Cent. Code § 57-38-01.1357-38-01.13. Taxation of the gain or loss resulting from the sale of a principal residence
N.D. Cent. Code § 57-38-01.1457-38-01.14. No gain recognized on property subject to eminent domain sale or transfer
N.D. Cent. Code § 57-38-01.1557-38-01.15. Proration and itemization of deductions and exemptionsRepealed
N.D. Cent. Code § 57-38-01.1657-38-01.16. Income tax credit for employment of individuals with developmental disabilities or severe mental illness
N.D. Cent. Code § 57-38-01.1757-38-01.17. Credit for investments in development corporationsRepealed
N.D. Cent. Code § 57-38-01.1857-38-01.18. Gain on stock sale or transfer when corporation has relocated to this stateRepealed
N.D. Cent. Code § 57-38-01.1957-38-01.19. Income tax credit for alternative fuel motor vehicle conversion equipment
N.D. Cent. Code § 57-38-01.2057-38-01.20. Credit for expenses of caring for certain family members
N.D. Cent. Code § 57-38-01.2157-38-01.21. Charitable gifts, planned gifts, and qualified endowments credit - Definitions
N.D. Cent. Code § 57-38-01.2257-38-01.22. Income tax credit for blending of biodiesel fuel or green diesel fuel
N.D. Cent. Code § 57-38-01.2357-38-01.23. Income tax credit for biodiesel or green diesel sales equipment costs
N.D. Cent. Code § 57-38-01.2457-38-01.24. Internship employment tax credit
N.D. Cent. Code § 57-38-01.2557-38-01.25. Workforce recruitment credit for hard-to-fill employment positions
N.D. Cent. Code § 57-38-01.2657-38-01.26. Angel investor tax credit
N.D. Cent. Code § 57-38-01.2757-38-01.27. Microbusiness income tax creditRepealed
N.D. Cent. Code § 57-38-01.2857-38-01.28. Marriage penalty credit
N.D. Cent. Code § 57-38-01.2957-38-01.29. Homestead income tax credit - RulesRepealed
N.D. Cent. Code § 57-38-01.3057-38-01.30. Commercial property income tax credit - RulesRepealed
N.D. Cent. Code § 57-38-01.3157-38-01.31. Employer tax credit for salary and related retirement plan contributions for mobilized employees
N.D. Cent. Code § 57-38-01.3257-38-01.32. Housing incentive fund tax credit
N.D. Cent. Code § 57-38-01.3357-38-01.33. Income tax credit for purchases of manufacturing machinery and equipment for the purpose of automating manufacturing processes
N.D. Cent. Code § 57-38-01.3457-38-01.34. Corporate credit for contributions to rural leadership North Dakota
N.D. Cent. Code § 57-38-01.3557-38-01.35. Financial institutions - Net operating losses - Credit carryovers
N.D. Cent. Code § 57-38-01.3657-38-01.36. Twenty-first century manufacturing workforce incentive
N.D. Cent. Code § 57-38-01.3757-38-01.37. Individual income tax credit
N.D. Cent. Code § 57-38-01.3857-38-01.38. Adoption tax credit
N.D. Cent. Code § 57-38-01.3957-38-01.39. Tax credit for contributions to a maternity home, child-placing agency, or pregnancy help center
N.D. Cent. Code § 57-38-01.4057-38-01.40. Apprenticeship tax credit
N.D. Cent. Code § 57-38-01.4157-38-01.41. Twenty-first century manufacturing and animal agricultural workforce incentive
N.D. Cent. Code § 57-38-01.4257-38-01.42. Child care contribution credit
N.D. Cent. Code § 57-38-0257-38-02. Annual tax on individualsRepealed
N.D. Cent. Code § 57-38-0357-38-03. Imposition of tax against nonresidents
N.D. Cent. Code § 57-38-0457-38-04. Allocation and apportionment of gross income of individuals
N.D. Cent. Code § 57-38-0557-38-05. Certain income of nonresidents not taxed
N.D. Cent. Code § 57-38-0657-38-06. General provisions applicable to nonresidents
N.D. Cent. Code § 57-38-06.157-38-06.1. Exemptions for nonresident individualRepealed
N.D. Cent. Code § 57-38-0757-38-07. Tax imposed on fiduciaries - Charge against estate or trust
N.D. Cent. Code § 57-38-07.157-38-07.1. Taxation of two or more member limited liability companies
N.D. Cent. Code § 57-38-07.257-38-07.2. Taxation of single-member limited liability companies
N.D. Cent. Code § 57-38-0857-38-08. Partnerships not subject to tax
N.D. Cent. Code § 57-38-08.157-38-08.1. Allocation and apportionment of partnership income - Taxation of partners
N.D. Cent. Code § 57-38-0957-38-09. Exempt organizations
N.D. Cent. Code § 57-38-09.157-38-09.1. Organizations exempt from income tax - File return
N.D. Cent. Code § 57-38-1057-38-10. Allocation and apportionment of partnership incomeRepealed
N.D. Cent. Code § 57-38-1157-38-11. Annual tax on corporations
N.D. Cent. Code § 57-38-1257-38-12. Allocation of corporation incomeRepealed
N.D. Cent. Code § 57-38-1357-38-13. General provisions related to allocation of corporation incomeRepealed
N.D. Cent. Code § 57-38-1457-38-14. General provisions relating to corporate income
N.D. Cent. Code § 57-38-1557-38-15. Basis for determining gain or lossRepealed
N.D. Cent. Code § 57-38-15.157-38-15.1. Capital gains and lossesRepealed
N.D. Cent. Code § 57-38-15.257-38-15.2. No capital gain recognized on property involuntarily convertedRepealed
N.D. Cent. Code § 57-38-15.357-38-15.3. Gain or loss not recognized on certain exchangesRepealed
N.D. Cent. Code § 57-38-1657-38-16. Inventory - Use under direction of tax commissionerRepealed
N.D. Cent. Code § 57-38-1757-38-17. Gross income definedRepealed
N.D. Cent. Code § 57-38-17.157-38-17.1. Income from back pay - Limitation of tax - DefinitionRepealed
N.D. Cent. Code § 57-38-1857-38-18. Items not included in gross incomeRepealed
N.D. Cent. Code § 57-38-1957-38-19. Gross income of life insurance companiesRepealed
N.D. Cent. Code § 57-38-2057-38-20. Basis of return of net incomeRepealed
N.D. Cent. Code § 57-38-2157-38-21. Net income defined - ComputationRepealed
N.D. Cent. Code § 57-38-2257-38-22. Deductions allowedRepealed
N.D. Cent. Code § 57-38-22.157-38-22.1. Deductions - IndividualsRepealed
N.D. Cent. Code § 57-38-2357-38-23. Items not deductibleRepealed
N.D. Cent. Code § 57-38-2457-38-24. Net losses - Meaning - ExceptionsRepealed
N.D. Cent. Code § 57-38-2557-38-25. Net loss as a deductionRepealed
N.D. Cent. Code § 57-38-2657-38-26. Exemption for individualsRepealed
N.D. Cent. Code § 57-38-2757-38-27. Exemption for fiduciariesRepealed
N.D. Cent. Code § 57-38-2857-38-28. Time for fixing exemption statusRepealed
N.D. Cent. Code § 57-38-2957-38-29. Optional method of computing taxRepealed
N.D. Cent. Code § 57-38-29.157-38-29.1. Energy cost relief creditRepealed
N.D. Cent. Code § 57-38-29.257-38-29.2. Credit for premiums for long-term care insurance coverageRepealed
N.D. Cent. Code § 57-38-29.357-38-29.3. Credit for premiums for long-term care partnership plan insurance coverage
N.D. Cent. Code § 57-38-3057-38-30. Imposition and rate of tax on corporations
N.D. Cent. Code § 57-38-30.157-38-30.1. Corporate tax credit for new industryRepealed
N.D. Cent. Code § 57-38-30.257-38-30.2. Surtax on incomeRepealed
N.D. Cent. Code § 57-38-30.357-38-30.3. Individual, estate, and trust income tax
N.D. Cent. Code § 57-38-30.457-38-30.4. Income tax credit for comprehensive health association assessmentsRepealed
N.D. Cent. Code § 57-38-30.557-38-30.5. Income tax credit for research and experimental expenditures
N.D. Cent. Code § 57-38-30.657-38-30.6. Corporate income tax credit for biodiesel or green diesel production or soybean and canola crushing facility equipment costs
N.D. Cent. Code § 57-38-3157-38-31. Duty of individuals and fiduciaries to make return
N.D. Cent. Code § 57-38-31.157-38-31.1. Composite returns
N.D. Cent. Code § 57-38-3257-38-32. Duty of corporations to make returns
N.D. Cent. Code § 57-38-3357-38-33. Failure to complete return or supply information
N.D. Cent. Code § 57-38-3457-38-34. Time and place of filing returns - Interest on tax when time for filing is extended
N.D. Cent. Code § 57-38-34.157-38-34.1. Optional card income tax returnRepealed
N.D. Cent. Code § 57-38-34.257-38-34.2. Filing of separate income tax returns by a husband and wife after joint income tax returns have been filedRepealed
N.D. Cent. Code § 57-38-34.357-38-34.3. Optional contributions to nongame wildlife fund
N.D. Cent. Code § 57-38-34.457-38-34.4. Requirement to report federal changes