Chapter 57-38 - INCOME TAX

Section 57-38-01 - Definitions
Section 57-38-01.1 - Declaration of legislative intent
Section 57-38-01.2 - [Repealed]
Section 57-38-01.3 - Adjustments to taxable income for corporations
Section 57-38-01.4 - Recognition of subchapter S election
Section 57-38-01.5 - [Repealed]
Section 57-38-01.6 - [Repealed]
Section 57-38-01.7 - Income tax credit for charitable contributions - Limitation
Section 57-38-01.8 - Income tax credit for installation of geothermal, solar, wind, or biomass energy devices
Section 57-38-01.9 - [Repealed]
Section 57-38-01.10 - [Repealed]
Section 57-38-01.11 - [Repealed]
Section 57-38-01.12 - [Repealed]
Section 57-38-01.13 - Taxation of the gain or loss resulting from the sale of a principal residence
Section 57-38-01.14 - No gain recognized on property subject to eminent domain sale or transfer
Section 57-38-01.15 - [Repealed]
Section 57-38-01.16 - Income tax credit for employment of individuals with developmental disabilities or severe mental illness
Section 57-38-01.17 - [Repealed]
Section 57-38-01.18 - [Repealed]
Section 57-38-01.19 - [Expired]
Section 57-38-01.20 - Credit for expenses of caring for certain family members
Section 57-38-01.21 - Charitable gifts, planned gifts, and qualified endowments credit - Definitions
Section 57-38-01.22 - Income tax credit for blending of biodiesel fuel or green diesel fuel
Section 57-38-01.23 - Income tax credit for biodiesel or green diesel sales equipment costs
Section 57-38-01.24 - Internship employment tax credit
Section 57-38-01.25 - Workforce recruitment credit for hard-to-fill employment positions
Section 57-38-01.26 - Angel investor tax credit
Section 57-38-01.27 - [Repealed]
Section 57-38-01.28 - Marriage penalty credit
Section 57-38-01.29 - [Repealed]
Section 57-38-01.30 - [Repealed]
Section 57-38-01.31 - Employer tax credit for salary and related retirement plan contributions for mobilized employees
Section 57-38-01.32 - [Expired]
Section 57-38-01.33 - [Expired]
Section 57-38-01.34 - Corporate credit for contributions to rural leadership North Dakota
Section 57-38-01.35 - Financial institutions - Net operating losses - Credit carryovers
Section 57-38-01.36 - [Expired]
Section 57-38-01.37 - [Expired]
Section 57-38-01.38 - Adoption tax credit
Section 57-38-01.39 - Tax credit for contributions to a maternity home, child placing agency, or pregnancy help center
Section 57-38-01.40 - Apprenticeship tax credit
Section 57-38-01.41 - Twenty-first century manufacturing and animal agricultural workforce incentive
Section 57-38-02 - [Repealed]
Section 57-38-03 - Imposition of tax against nonresidents
Section 57-38-04 - Allocation and apportionment of gross income of individuals
Section 57-38-05 - Certain income of nonresidents not taxed
Section 57-38-06 - General provisions applicable to nonresidents
Section 57-38-06.1 - [Repealed]
Section 57-38-07 - Tax imposed on fiduciaries - Charge against estate or trust
Section 57-38-07.1 - Taxation of two or more member limited liability companies
Section 57-38-07.2 - Taxation of single-member limited liability companies
Section 57-38-08 - Partnerships not subject to tax
Section 57-38-08.1 - Allocation and apportionment of partnership income - Taxation of partners
Section 57-38-09 - Exempt organizations
Section 57-38-09.1 - Organizations exempt from income tax - File return
Section 57-38-10 - [Repealed]
Section 57-38-11 - Annual tax on corporations
Section 57-38-12 - [Repealed]
Section 57-38-13 - [Repealed]
Section 57-38-14 - General provisions relating to corporate income
Section 57-38-15 - [Repealed]
Section 57-38-15.1 - [Repealed]
Section 57-38-15.2 - [Repealed]
Section 57-38-15.3 - [Repealed]
Section 57-38-16 - [Repealed]
Section 57-38-17 - [Repealed]
Section 57-38-17.1 - [Repealed]
Section 57-38-18 - [Repealed]
Section 57-38-19 - [Repealed]
Section 57-38-20 - [Repealed]
Section 57-38-21 - [Repealed]
Section 57-38-22 - [Repealed]
Section 57-38-22.1 - [Repealed]
Section 57-38-23 - [Repealed]
Section 57-38-24 - [Repealed]
Section 57-38-25 - [Repealed]
Section 57-38-26 - [Repealed]
Section 57-38-27 - [Repealed]
Section 57-38-28 - [Repealed]
Section 57-38-29 - [Repealed]
Section 57-38-29.1 - [Repealed]
Section 57-38-29.2 - [Repealed]
Section 57-38-29.3 - Credit for premiums for long-term care partnership plan insurance coverage
Section 57-38-30 - Imposition and rate of tax on corporations
Section 57-38-30.1 - [Repealed]
Section 57-38-30.2 - [Repealed]
Section 57-38-30.3 - Individual, estate, and trust income tax
Section 57-38-30.4 - [Repealed]
Section 57-38-30.5 - Income tax credit for research and experimental expenditures
Section 57-38-30.6 - Corporate income tax credit for biodiesel or green diesel production or soybean and canola crushing facility equipment costs
Section 57-38-31 - Duty of individuals and fiduciaries to make return
Section 57-38-31.1 - Composite returns
Section 57-38-32 - Duty of corporations to make returns
Section 57-38-33 - Failure to complete return or supply information
Section 57-38-34 - Time and place of filing returns - Interest on tax when time for filing is extended
Section 57-38-34.1 - [Repealed]
Section 57-38-34.2 - [Repealed]
Section 57-38-34.3 - Optional contributions to nongame wildlife fund
Section 57-38-34.4 - Requirement to report federal changes
Section 57-38-34.5 - [Expired]
Section 57-38-34.6 - Optional contributions to trees for North Dakota program trust fund
Section 57-38-34.7 - Optional contributions to veterans' postwar trust fund
Section 57-38-35 - Payment of tax
Section 57-38-35.1 - Minimum refunds and collections - Application of refunds
Section 57-38-35.2 - Interest payments
Section 57-38-36 - [Repealed]
Section 57-38-37 - Receipt
Section 57-38-38 - Tax commissioner to audit returns and assess tax
Section 57-38-39 - Deficiency, protest, and appeal
Section 57-38-40 - Claim for credit or refund
Section 57-38-40.1 - Income tax refund reserve
Section 57-38-41 - [Repealed]
Section 57-38-42 - Information at the source
Section 57-38-43 - [Repealed]
Section 57-38-44 - Tax a personal debt
Section 57-38-45 - Interest and penalties
Section 57-38-46 - Certificate of tax commissioner prima facie evidence
Section 57-38-47 - Mandamus to compel filing return
Section 57-38-48 - Lien of tax
Section 57-38-49 - Preservation of lien
Section 57-38-50 - Satisfaction of lien
Section 57-38-51 - Enforcement of lien
Section 57-38-52 - [Repealed]
Section 57-38-53 - Oath and acknowledgment
Section 57-38-54 - Publication of statistics
Section 57-38-55 - Disposition of revenues
Section 57-38-56 - Powers of tax commissioner
Section 57-38-57 - Secrecy as to returns - Penalty
Section 57-38-58 - [Repealed]
Section 57-38-59 - Withholding from wages of employees - Penalty
Section 57-38-59.1 - Reciprocal arrangement with other states for withholding income taxes
Section 57-38-59.2 - Withholding of lottery winnings
Section 57-38-59.3 - Nonresident mobile workforce - Computation of taxable income - Exclusion - Exception for employer withholding - Returns required
Section 57-38-59.4 - Withholding requirement for oil and gas royalty payments to nonresidents
Section 57-38-60 - Employer's returns and remittances
Section 57-38-60.1 - Corporate officer liability
Section 57-38-60.2 - Governor and manager liability
Section 57-38-60.3 - Liability of a general partner in a limited liability limited partnership
Section 57-38-61 - Provisions of chapter applicable
Section 57-38-62 - Payment of estimated income tax
Section 57-38-63 - Due date for payment of estimated income tax
Section 57-38-64 - Application for quick refund of overpaid estimated tax by a corporation
Section 57-38-65 - Exemption
Section 57-38-66 - [Repealed]
Section 57-38-67 - [Repealed]
Section 57-38-68 - [Repealed]
Section 57-38-69 - [Repealed]
Section 57-38-70 - [Repealed]
Section 57-38-71 - [Repealed]
Section 57-38-72 - [Repealed]
Section 57-38-73 - [Repealed]
Section 57-38-74 - [Repealed]
Section 57-38-75 - Rounding