81-03-05.4-02

N.D. Admin. Code § 81-03-05.4-02

Use of This Rule

Effective May 1, 1991General Authority: NDCC 57-38-57; Law Implemented: NDCC 57-38-01.3Tax Commissioner

Any taxpayer entitled to claim a federal income tax deduction shall compute the deduction in accordance with this chapter.

History: Effective July 1, 1989; amended effective May 1, 1991.

General Authority: NDCC 57-38-57 Law Implemented: NDCC 57-38-01.3