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North Dakota Code > Chapter 57-38 - Income Tax

North Dakota Code > Title 57 > Chapter 57-38 - Income Tax

^{Current as of: 2009}

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§ 57-38-01	Definitions
§ 57-38-01.1	Declaration of legislative intent
§ 57-38-01.3	Adjustments to taxable income for corporations
§ 57-38-01.4	Recognition of subchapter S election
§ 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
§ 57-38-01.13	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
§ 57-38-01.16	Income tax credit for employment of developmentally disabled or chronically mentally ill persons
§ 57-38-01.17	Credit for investments in development corporations
§ 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	Planned gifts and qualified endowments credit - Definitions
§ 57-38-01.22	Income tax credit for blending of biodiesel fuel
§ 57-38-01.23	Income tax credit for biodiesel 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 fund investment 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
§ 57-38-03	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
§ 57-38-07	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
§ 57-38-11	Annual tax on corporations
§ 57-38-14	General provisions relating to corporate income
§ 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
§ 57-38-30.3	Individual, estate, and trust income tax
§ 57-38-30.5	Income tax credit for research and experimental expenditures
§ 57-38-30.6	Corporate income tax credit for biodiesel 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
§ 57-38-34.3	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
§ 57-38-35	Payment of tax
§ 57-38-35.1	Minimum refunds and collections - Application of refunds
§ 57-38-35.2	Interest payments
§ 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
§ 57-38-42	Information at the source
§ 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
§ 57-38-53	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
§ 57-38-59	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
§ 57-38-60	Employer's returns and remittances
§ 57-38-60.1	Corporate officer liability
§ 57-38-60.2	Governor and manager liability
§ 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
§ 57-38-75	Rounding

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Individual Income Taxes

North Dakota Code > Chapter 57-38 - Income Tax

North Dakota Code > Title 57 > Chapter 57-38 - Income Tax

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North Dakota Laws: Individual Income Taxes

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