81-03-02.1-02

N.D. Admin. Code § 81-03-02.1-02

Deduction for Federal Income Tax Liability - Limitation

Effective May 1, 1991General Authority: NDCC 57-38-56; Law Implemented: NDCC 57-38-01.2Tax Commissioner

81-03-02.1-02. Deduction for federal income tax liability - Limitation.

The federal alternative minimum tax may not be deducted in computing North Dakota taxable income.

History: Effective July 1, 1985; amended effective May 1, 1991.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-01.2