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57-38-30.1. Corporate tax credit for new industry. Repealed by S.L. 2017, ch. 390, § 2. 57-38-30.2. Surtax on income. Repealed by S.L. 1975, ch. 476, § 2. 57-38-30.3. Individual, estate, and trust income tax. 1. A tax is hereby imposed for each taxable year upon income earned or received in that taxable year by every resident and nonresident individual, estate, and trust. A taxpayer computing the tax under this section is only eligible for those adjustments or credits that are specifically provided for in this section. Provided, that for purposes of this section, any person required to file a state income tax return under this chapter, but who has not computed a federal taxable income figure, shall compute a federal taxable income figure using a pro forma return in order to determine a federal taxable income figure to be used as a starting point in computing state income tax under this section. The tax for individuals is equal to North Dakota taxable income multiplied by the rates in the applicable rate schedule in subdivisions a through d corresponding to an individual's filing status used for federal income tax purposes. For an estate or trust, the schedule in subdivision e must be used for purposes of this subsection. a. Single, other than head of household or surviving spouse. If North Dakota taxable income is: Over Not over The tax is equal to Of amount over $0 $44,725 $0.00 + 0.00% $0 $44,725 $225,975 $0.00 + 1.95% $44,725 $225,975 $3,534.38 + 2.50% $225,975 b. Married filing jointly and surviving spouse. If North Dakota taxable income is: Over Not over The tax is equal to Of amount over $0 $74,750 $0.00 + 0.00% $0 $74,750 $275,100 $0.00 + 1.95% $74,750 $275,100 $3,906.83 + 2.50% $275,100 c. Married filing separately. If North Dakota taxable income is: Over Not over The tax is equal to Of amount over $0 $37,375 $0.00 + 0.00% $0 $37,375 $137,550 $0.00 + 1.95% $37,375 $137,550 $1,953.41 + 2.50% $137,550 d. Head of household. If North Dakota taxable income is: Over Not over The tax is equal to Of amount over $0 $59,950 $0.00 + 0.00% $0 $59,950 $250,550 $0.00 + 1.95% $59,950 $250,550 $3,716.70 + 2.50% $250,550 e. Estates and trusts. If North Dakota taxable income is: Over Not over The tax is equal to Of amount over $0 $3,000 $0.00 + 0.00% $0 $3,000 $10,750 $0.00 + 1.95% $3,000 $10,750 $151.13 + 2.50% $10,750 f. For an individual who is not a resident of this state for the entire year, or for a nonresident estate or trust, the tax is equal to the tax otherwise computed under this subsection multiplied by a fraction in which: (1) The numerator is the federal adjusted gross income allocable and apportionable to this state; and Page No. 32