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Axiom
/
North Dakota
/
Statutes
Taxation
57-38-01
Definitions
∀ 1
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
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
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
57-38-01.14
No gain recognized on property subject to eminent domain sale or
57-38-01.15
Proration and itemization of deductions and exemptions
57-38-01.16
Income tax credit for employment of individuals with developmental
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
57-38-01.19
Income tax credit for alternative fuel motor vehicle conversion
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 -
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
57-38-01.29
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
57-38-01.32
Housing incentive fund tax credit
57-38-01.33
Income tax credit for purchases of manufacturing machinery and
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
57-38-01.37
Individual income tax credit
57-38-01.38
Adoption tax credit
57-38-01.39
Tax credit for contributions to a maternity home, child-placing agency, or
57-38-01.40
Apprenticeship tax credit
57-38-01.41
Twenty-first century manufacturing and animal agricultural workforce
57-38-01.42
Child care contribution credit
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
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
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
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
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
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
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