N.D. Cent. Code ch. 57-38
N.D. Cent. Code ch. 57-38
in effectContents
section57-38-01. Definitionssection57-38-01.1. Declaration of legislative intentsection57-38-01.2. Adjustments to taxable income for individuals and fiduciariessection57-38-01.3. Adjustments to taxable income for corporationssection57-38-01.4. Recognition of subchapter S electionsection57-38-01.5. Crop insurance proceeds - Option to postpone for income tax purposessection57-38-01.6. Deduction for contributions to retirement planssection57-38-01.7. Income tax credit for charitable contributions - Limitationsection57-38-01.8. Income tax credit for installation of geothermal, solar, wind, or biomass energy devicessection57-38-01.9. Deduction of contributions to individual retirement accountsection57-38-01.10. Deferral of crop disaster payments and proceeds of livestock sold on account of droughtsection57-38-01.11. Reporting net operating losssection57-38-01.12. Reporting of investment credit carryback for prior taxable yearssection57-38-01.13. Taxation of the gain or loss resulting from the sale of a principal residencesection57-38-01.14. No gain recognized on property subject to eminent domain sale or transfersection57-38-01.15. Proration and itemization of deductions and exemptionssection57-38-01.16. Income tax credit for employment of individuals with developmental disabilities or severe mental illnesssection57-38-01.17. Credit for investments in development corporationssection57-38-01.18. Gain on stock sale or transfer when corporation has relocated to this statesection57-38-01.19. Income tax credit for alternative fuel motor vehicle conversion equipmentsection57-38-01.20. Credit for expenses of caring for certain family memberssection57-38-01.21. Charitable gifts, planned gifts, and qualified endowments credit - Definitionssection57-38-01.22. Income tax credit for blending of biodiesel fuel or green diesel fuelsection57-38-01.23. Income tax credit for biodiesel or green diesel sales equipment costssection57-38-01.24. Internship employment tax creditsection57-38-01.25. Workforce recruitment credit for hard-to-fill employment positionssection57-38-01.26. Angel investor tax creditsection57-38-01.27. Microbusiness income tax creditsection57-38-01.28. Marriage penalty creditsection57-38-01.29. Homestead income tax credit - Rulessection57-38-01.30. Commercial property income tax credit - Rulessection57-38-01.31. Employer tax credit for salary and related retirement plan contributions for mobilized employeessection57-38-01.32. Housing incentive fund tax creditsection57-38-01.33. Income tax credit for purchases of manufacturing machinery and equipment for the purpose of automating manufacturing processessection57-38-01.34. Corporate credit for contributions to rural leadership North Dakotasection57-38-01.35. Financial institutions - Net operating losses - Credit carryoverssection57-38-01.36. Twenty-first century manufacturing workforce incentivesection57-38-01.37. Individual income tax creditsection57-38-01.38. Adoption tax creditsection57-38-01.39. Tax credit for contributions to a maternity home, child-placing agency, or pregnancy help centersection57-38-01.40. Apprenticeship tax creditsection57-38-01.41. Twenty-first century manufacturing and animal agricultural workforce incentivesection57-38-01.42. Child care contribution creditsection57-38-02. Annual tax on individualssection57-38-03. Imposition of tax against nonresidentssection57-38-04. Allocation and apportionment of gross income of individualssection57-38-05. Certain income of nonresidents not taxedsection57-38-06. General provisions applicable to nonresidentssection57-38-06.1. Exemptions for nonresident individualsection57-38-07. Tax imposed on fiduciaries - Charge against estate or trustsection57-38-07.1. Taxation of two or more member limited liability companiessection57-38-07.2. Taxation of single-member limited liability companiessection57-38-08. Partnerships not subject to taxsection57-38-08.1. Allocation and apportionment of partnership income - Taxation of partnerssection57-38-09. Exempt organizationssection57-38-09.1. Organizations exempt from income tax - File returnsection57-38-10. Allocation and apportionment of partnership incomesection57-38-11. Annual tax on corporationssection57-38-12. Allocation of corporation incomesection57-38-13. General provisions related to allocation of corporation incomesection57-38-14. General provisions relating to corporate incomesection57-38-15. Basis for determining gain or losssection57-38-15.1. Capital gains and lossessection57-38-15.2. No capital gain recognized on property involuntarily convertedsection57-38-15.3. Gain or loss not recognized on certain exchangessection57-38-16. Inventory - Use under direction of tax commissionersection57-38-17. Gross income definedsection57-38-17.1. Income from back pay - Limitation of tax - Definitionsection57-38-18. Items not included in gross incomesection57-38-19. Gross income of life insurance companiessection57-38-20. Basis of return of net incomesection57-38-21. Net income defined - Computationsection57-38-22. Deductions allowedsection57-38-22.1. Deductions - Individualssection57-38-23. Items not deductiblesection57-38-24. Net losses - Meaning - Exceptionssection57-38-25. Net loss as a deductionsection57-38-26. Exemption for individualssection57-38-27. Exemption for fiduciariessection57-38-28. Time for fixing exemption statussection57-38-29. Optional method of computing taxsection57-38-29.1. Energy cost relief creditsection57-38-29.2. Credit for premiums for long-term care insurance coveragesection57-38-29.3. Credit for premiums for long-term care partnership plan insurance coveragesection57-38-30. Imposition and rate of tax on corporationssection57-38-30.1. Corporate tax credit for new industrysection57-38-30.2. Surtax on incomesection57-38-30.3. Individual, estate, and trust income taxsection57-38-30.4. Income tax credit for comprehensive health association assessmentssection57-38-30.5. Income tax credit for research and experimental expendituressection57-38-30.6. Corporate income tax credit for biodiesel or green diesel production or soybean and canola crushing facility equipment costssection57-38-31. Duty of individuals and fiduciaries to make returnsection57-38-31.1. Composite returnssection57-38-32. Duty of corporations to make returnssection57-38-33. Failure to complete return or supply informationsection57-38-34. Time and place of filing returns - Interest on tax when time for filing is extendedsection57-38-34.1. Optional card income tax returnsection57-38-34.2. Filing of separate income tax returns by a husband and wife after joint income tax returns have been filedsection57-38-34.3. Optional contributions to nongame wildlife fundsection57-38-34.4. Requirement to report federal changessection57-38-34.5. Optional contributions to centennial tree program trust fundsection57-38-34.6. Optional contributions to trees for North Dakota program trust fundsection57-38-34.7. Optional contributions to veterans' postwar trust fundsection57-38-35. Payment of taxsection57-38-35.1. Minimum refunds and collections - Application of refundssection57-38-35.2. Interest paymentssection57-38-36. When payment of tax may be made in quarterly installmentssection57-38-37. Receiptsection57-38-38. Tax commissioner to audit returns and assess taxsection57-38-39. Deficiency, protest, and appealsection57-38-40. Claim for credit or refundsection57-38-40.1. Income tax refund reservesection57-38-41. Appealsection57-38-42. Information at the source (Effective for taxable years beginning before January 1, 2022)section57-38-43. Interest on delinquent taxsection57-38-44. Tax a personal debtsection57-38-45. Interest and penaltiessection57-38-46. Certificate of tax commissioner prima facie evidencesection57-38-47. Mandamus to compel filing returnsection57-38-48. Lien of taxsection57-38-49. Preservation of liensection57-38-50. Satisfaction of liensection57-38-51. Enforcement of liensection57-38-52. Field auditorssection57-38-53. Oath and acknowledgmentsection57-38-54. Publication of statisticssection57-38-55. Disposition of revenuessection57-38-56. Powers of tax commissionersection57-38-57. Secrecy as to returns - Penaltysection57-38-58. Definitionssection57-38-59. Withholding from wages of employees - Penaltysection57-38-59.1. Reciprocal arrangement with other states for withholding income taxessection57-38-59.2. Withholding of lottery winningssection57-38-59.3. Nonresident mobile workforce - Computation of taxable income - Exclusion - Exception for employer withholding - Returns requiredsection57-38-59.4. Withholding requirement for oil and gas royalty payments to nonresidentssection57-38-60. Employer's returns and remittancessection57-38-60.1. Corporate officer liabilitysection57-38-60.2. Governor and manager liabilitysection57-38-60.3. Liability of a general partner in a limited liability limited partnershipsection57-38-61. Provisions of chapter applicablesection57-38-62. Payment of estimated income taxsection57-38-63. Due date for payment of estimated income taxsection57-38-64. Application for quick refund of overpaid estimated tax by a corporationsection57-38-65. Exemptionsection57-38-66. Business and corporation privilege taxsection57-38-67. Definitions applicable to sections 57-38-67 through 57-38-70section57-38-68. Income tax deduction for land sale to beginning farmerssection57-38-69. Rent from beginning farmers exempt from income taxsection57-38-70. Claim for income tax deduction for land sale or rental to a beginning farmersection57-38-71. Definitions applicable to sections 57-38-71 through 57-38-74section57-38-72. Income tax deduction for revenue-producing enterprise sale to beginning entrepreneursection57-38-73. Rent from beginning entrepreneur exempt from income taxsection57-38-74. Claim for income tax deduction for revenue-producing enterprise sale or rental to a beginning entrepreneursection57-38-75. Rounding
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38.pdfFetched: 10/16/2026