81-03-05.1-01

N.D. Admin. Code § 81-03-05.1-01

Cooperatives Required to File

Effective Jul 1, 1985General Authority: NDCC 57-38-56; Law Implemented: NDCC 57-38-09, 57-38-09.1, 57-38-32Tax Commissioner

Cooperative corporations, such as grain elevators, oil companies, creameries, locker plants, and others, which distribute their income through patronage dividends are not exempted from filing state income tax returns.

History: Effective July 1, 1985.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-09, 57-38-09.1, 57-38-32