| 57-38-01 |
Definitions
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| 57-38-01.1 |
Declaration of legislative intent
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| 57-38-01.2 |
Adjustments to taxable income for individuals and fiduciaries
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| 57-38-01.3 |
Adjustments to taxable income for corporations
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| 57-38-01.4 |
Recognition of subchapter S election
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| 57-38-01.5 |
Crop insurance proceeds ‑ Option to postpone for income tax purposes
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| 57-38-01.6 |
Deduction for contributions to retirement plans
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| 57-38-01.7 |
Income tax credit for charitable contributions ‑ Limitation
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| 57-38-01.8 |
Income tax credit for installation of geothermal, solar, wind, or biomass energy devices
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| 57-38-01.9 |
Deduction of contributions to individual retirement account
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| 57-38-01.10 |
Deferral of crop disaster payments and proceeds of livestock sold on account of drought
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| 57-38-01.11 |
Reporting net operating loss
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| 57-38-01.12 |
Reporting of investment credit carryback for prior taxable years
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| 57-38-01.13 |
Taxation of the gain or loss resulting from the sale of a principal residence
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| 57-38-01.14 |
No gain recognized on property subject to eminent domain sale or transfer
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| 57-38-01.15 |
Proration and itemization of deductions and exemptions
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| 57-38-01.16 |
Income tax credit for employment of individuals with developmental disabilities or severe mental illness (Effective for the first two taxable years beginning after December 31, 2020, and through August 31, 2022)
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| 57-38-01.17 |
Credit for investments in development corporations
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| 57-38-01.18 |
Gain on stock sale or transfer when corporation has relocated to this state
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| 57-38-01.19 |
Income tax credit for alternative fuel motor vehicle conversion equipment
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| 57-38-01.20 |
Credit for expenses of caring for certain family members
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| 57-38-01.21 |
Charitable gifts, planned gifts, and qualified endowments credit ‑ Definitions
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| 57-38-01.22 |
Income tax credit for blending of biodiesel fuel or green diesel fuel
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| 57-38-01.23 |
Income tax credit for biodiesel or green diesel sales equipment costs
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| 57-38-01.24 |
Internship employment tax credit
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| 57-38-01.25 |
Workforce recruitment credit for hard‑to‑fill employment positions
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| 57-38-01.26 |
Angel investor tax credit
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| 57-38-01.27 |
Microbusiness income tax credit
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| 57-38-01.28 |
Marriage penalty credit
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| 57-38-01.29 |
Homestead income tax credit ‑ Rules
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| 57-38-01.30 |
Commercial property income tax credit ‑ Rules
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| 57-38-01.31 |
Employer tax credit for salary and related retirement plan contributions for mobilized employees
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| 57-38-01.32 |
Housing incentive fund tax credit
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| 57-38-01.33 |
Income tax credit for purchases of manufacturing machinery and equipment for the purpose of automating manufacturing processes
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| 57-38-01.34 |
Corporate credit for contributions to rural leadership North Dakota
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| 57-38-01.35 |
Financial institutions ‑ Net operating losses ‑ Credit carryovers
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| 57-38-01.36 |
Twenty‑first century manufacturing workforce incentive (Effective for the first four taxable years beginning after December 31, 2018)
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| 57-38-01.37 |
Individual income tax credit (Effective for the first two taxable years beginning after December 1, 2020)
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| 57-38-02 |
Annual tax on individuals
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| 57-38-03 |
Imposition of tax against nonresidents
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| 57-38-04 |
Allocation and apportionment of gross income of individuals
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| 57-38-05 |
Certain income of nonresidents not taxed
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| 57-38-06 |
General provisions applicable to nonresidents
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| 57-38-06.1 |
Exemptions for nonresident individual
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| 57-38-07 |
Tax imposed on fiduciaries ‑ Charge against estate or trust
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| 57-38-07.1 |
Taxation of two or more member limited liability companies
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| 57-38-07.2 |
Taxation of single‑member limited liability companies
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| 57-38-08 |
Partnerships not subject to tax
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| 57-38-08.1 |
Allocation and apportionment of partnership income ‑ Taxation of partners
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| 57-38-09 |
Exempt organizations
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| 57-38-09.1 |
Organizations exempt from income tax ‑ File return
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| 57-38-10 |
Allocation and apportionment of partnership income
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| 57-38-11 |
Annual tax on corporations
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| 57-38-12 |
Allocation of corporation income
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| 57-38-13 |
General provisions related to allocation of corporation income
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| 57-38-14 |
General provisions relating to corporate income
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| 57-38-15 |
Basis for determining gain or loss
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| 57-38-15.1 |
Capital gains and losses
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| 57-38-15.2 |
No capital gain recognized on property involuntarily converted
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| 57-38-15.3 |
Gain or loss not recognized on certain exchanges
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| 57-38-16 |
Inventory ‑ Use under direction of tax commissioner
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| 57-38-17 |
Gross income defined
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| 57-38-17.1 |
Income from back pay ‑ Limitation of tax ‑ Definition
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| 57-38-18 |
Items not included in gross income
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| 57-38-19 |
Gross income of life insurance companies
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| 57-38-20 |
Basis of return of net income
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| 57-38-21 |
Net income defined ‑ Computation
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| 57-38-22 |
Deductions allowed
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| 57-38-22.1 |
Deductions ‑ Individuals
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| 57-38-23 |
Items not deductible
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| 57-38-24 |
Net losses ‑ Meaning ‑ Exceptions
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| 57-38-25 |
Net loss as a deduction
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| 57-38-26 |
Exemption for individuals
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| 57-38-27 |
Exemption for fiduciaries
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| 57-38-28 |
Time for fixing exemption status
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| 57-38-29 |
Optional method of computing tax
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| 57-38-29.1 |
Energy cost relief credit
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| 57-38-29.2 |
Credit for premiums for long‑term care insurance coverage
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| 57-38-29.3 |
Credit for premiums for long‑term care partnership plan insurance coverage
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| 57-38-30 |
Imposition and rate of tax on corporations
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| 57-38-30.1 |
Corporate tax credit for new industry
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| 57-38-30.2 |
Surtax on income
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| 57-38-30.3 |
Individual, estate, and trust income tax
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| 57-38-30.4 |
Income tax credit for comprehensive health association assessments
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| 57-38-30.5 |
Income tax credit for research and experimental expenditures
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| 57-38-30.6 |
Corporate income tax credit for biodiesel or green diesel production or soybean and canola crushing facility equipment costs
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| 57-38-31 |
Duty of individuals and fiduciaries to make return
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| 57-38-31.1 |
Composite returns
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| 57-38-32 |
Duty of corporations to make returns
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| 57-38-33 |
Failure to complete return or supply information
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| 57-38-34 |
Time and place of filing returns ‑ Interest on tax when time for filing is extended
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| 57-38-34.1 |
Optional card income tax return
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| 57-38-34.2 |
Filing of separate income tax returns by a husband and wife after joint income tax returns have been filed
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| 57-38-34.3 |
Optional contributions to nongame wildlife fund
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| 57-38-34.4 |
Requirement to report federal changes
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| 57-38-34.5 |
Optional contributions to centennial tree program trust fund
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| 57-38-34.6 |
Optional contributions to trees for North Dakota program trust fund
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| 57-38-34.7 |
Optional contributions to veterans' postwar trust fund
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| 57-38-35 |
Payment of tax
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| 57-38-35.1 |
Minimum refunds and collections ‑ Application of refunds
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| 57-38-35.2 |
Interest payments
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| 57-38-36 |
When payment of tax may be made in quarterly installments
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| 57-38-37 |
Receipt
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| 57-38-38 |
Tax commissioner to audit returns and assess tax
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| 57-38-39 |
Deficiency, protest, and appeal
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| 57-38-40 |
Claim for credit or refund
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| 57-38-40.1 |
Income tax refund reserve
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| 57-38-41 |
Appeal
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| 57-38-42 |
Information at the source (Effective for taxable years beginning before January 1, 2022)
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| 57-38-43 |
Interest on delinquent tax
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| 57-38-44 |
Tax a personal debt
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| 57-38-45 |
Interest and penalties
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| 57-38-46 |
Certificate of tax commissioner prima facie evidence
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| 57-38-47 |
Mandamus to compel filing return
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| 57-38-48 |
Lien of tax
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| 57-38-49 |
Preservation of lien
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| 57-38-50 |
Satisfaction of lien
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| 57-38-51 |
Enforcement of lien
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| 57-38-52 |
Field auditors
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| 57-38-53 |
Oath and acknowledgment
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| 57-38-54 |
Publication of statistics
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| 57-38-55 |
Disposition of revenues
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| 57-38-56 |
Powers of tax commissioner
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| 57-38-57 |
Secrecy as to returns ‑ Penalty
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| 57-38-58 |
Definitions
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| 57-38-59 |
Withholding from wages of employees ‑ Penalty
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| 57-38-59.1 |
Reciprocal arrangement with other states for withholding income taxes
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| 57-38-59.2 |
Withholding of lottery winnings
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| 57-38-59.3 |
Nonresident mobile workforce - Computation of taxable income ‑ Exclusion ‑ Exception for employer withholding - Returns required
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| 57-38-59.4 |
Withholding requirement for oil and gas royalty payments to nonresidents
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| 57-38-60 |
Employer's returns and remittances (Effective for taxable years beginning before January 1, 2022)
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| 57-38-60.1 |
Corporate officer liability
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| 57-38-60.2 |
Governor and manager liability
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| 57-38-60.3 |
Liability of a general partner in a limited liability limited partnership
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| 57-38-61 |
Provisions of chapter applicable
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| 57-38-62 |
Payment of estimated income tax
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| 57-38-63 |
Due date for payment of estimated income tax
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| 57-38-64 |
Application for quick refund of overpaid estimated tax by a corporation
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| 57-38-65 |
Exemption
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| 57-38-66 |
Business and corporation privilege tax
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| 57-38-67 |
Definitions applicable to sections 57‑38‑67 through 57‑38‑70
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| 57-38-68 |
Income tax deduction for land sale to beginning farmers
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| 57-38-69 |
Rent from beginning farmers exempt from income tax
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| 57-38-70 |
Claim for income tax deduction for land sale or rental to a beginning farmer
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| 57-38-71 |
Definitions applicable to sections 57‑38‑71 through 57‑38‑74
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| 57-38-72 |
Income tax deduction for revenue‑producing enterprise sale to beginning entrepreneur
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| 57-38-73 |
Rent from beginning entrepreneur exempt from income tax
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| 57-38-74 |
Claim for income tax deduction for revenue‑producing enterprise sale or rental to a beginning entrepreneur
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| 57-38-75 |
Rounding
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