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Chapter 57-38

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

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