N.D. Cent. Code ch. 57-38 – Income Tax | Midpage

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North Dakota Century Code

Chapter 57-38

N.D. Cent. Code ch. 57-38

Income Tax

57-38-01Definitions 57-38-01.1Declaration of legislative intent 57-38-01.2Adjustments to taxable income for individuals and fiduciaries 57-38-01.3Adjustments to taxable income for corporations 57-38-01.4Recognition of subchapter S election 57-38-01.5Crop insurance proceeds - Option to postpone for income tax purposes 57-38-01.6Deduction for contributions to retirement plans 57-38-01.7Income tax credit for charitable contributions - Limitation 57-38-01.8Income tax credit for installation of geothermal, solar, wind, or biomass energy devices 57-38-01.9Deduction of contributions to individual retirement account 57-38-01.10Deferral of crop disaster payments and proceeds of livestock sold on account of drought 57-38-01.11Reporting net operating loss 57-38-01.12Reporting of investment credit carryback for prior taxable years 57-38-01.13Taxation of the gain or loss resulting from the sale of a principal residence 57-38-01.14No gain recognized on property subject to eminent domain sale or transfer 57-38-01.15Proration and itemization of deductions and exemptions 57-38-01.16Income tax credit for employment of individuals with developmental disabilities or severe mental illness 57-38-01.17Credit for investments in development corporations 57-38-01.18Gain on stock sale or transfer when corporation has relocated to this state 57-38-01.19Income tax credit for alternative fuel motor vehicle conversion equipment 57-38-01.20Credit for expenses of caring for certain family members 57-38-01.21Charitable gifts, planned gifts, and qualified endowments credit - Definitions 57-38-01.22Income tax credit for blending of biodiesel fuel or green diesel fuel 57-38-01.23Income tax credit for biodiesel or green diesel sales equipment costs 57-38-01.24Internship employment tax credit 57-38-01.25Workforce recruitment credit for hard-to-fill employment positions 57-38-01.26Angel investor tax credit 57-38-01.27Microbusiness income tax credit 57-38-01.28Marriage penalty credit 57-38-01.29Homestead income tax credit - Rules 57-38-01.30Commercial property income tax credit - Rules 57-38-01.31Employer tax credit for salary and related retirement plan contributions for mobilized employees 57-38-01.32Housing incentive fund tax credit 57-38-01.33Income tax credit for purchases of manufacturing machinery and equipment for the purpose of automating manufacturing processes 57-38-01.34Corporate credit for contributions to rural leadership North Dakota 57-38-01.35Financial institutions - Net operating losses - Credit carryovers 57-38-01.36Twenty-first century manufacturing workforce incentive 57-38-01.37Individual income tax credit 57-38-01.38Adoption tax credit 57-38-01.39Tax credit for contributions to a maternity home, child-placing agency, or pregnancy help center 57-38-01.40Apprenticeship tax credit 57-38-01.41Twenty-first century manufacturing and animal agricultural workforce incentive 57-38-01.42Child care contribution credit 57-38-02Annual tax on individuals 57-38-03Imposition of tax against nonresidents 57-38-04Allocation and apportionment of gross income of individuals 57-38-05Certain income of nonresidents not taxed 57-38-06General provisions applicable to nonresidents 57-38-06.1Exemptions for nonresident individual 57-38-07Tax imposed on fiduciaries - Charge against estate or trust 57-38-07.1Taxation of two or more member limited liability companies 57-38-07.2Taxation of single-member limited liability companies 57-38-08Partnerships not subject to tax 57-38-08.1Allocation and apportionment of partnership income - Taxation of partners 57-38-09Exempt organizations 57-38-09.1Organizations exempt from income tax - File return 57-38-10Allocation and apportionment of partnership income 57-38-11Annual tax on corporations 57-38-12Allocation of corporation income 57-38-13General provisions related to allocation of corporation income 57-38-14General provisions relating to corporate income 57-38-15Basis for determining gain or loss 57-38-15.1Capital gains and losses 57-38-15.2No capital gain recognized on property involuntarily converted 57-38-15.3Gain or loss not recognized on certain exchanges 57-38-16Inventory - Use under direction of tax commissioner 57-38-17Gross income defined 57-38-17.1Income from back pay - Limitation of tax - Definition 57-38-18Items not included in gross income 57-38-19Gross income of life insurance companies 57-38-20Basis of return of net income 57-38-21Net income defined - Computation 57-38-22Deductions allowed 57-38-22.1Deductions - Individuals 57-38-23Items not deductible 57-38-24Net losses - Meaning - Exceptions 57-38-25Net loss as a deduction 57-38-26Exemption for individuals 57-38-27Exemption for fiduciaries 57-38-28Time for fixing exemption status 57-38-29Optional method of computing tax 57-38-29.1Energy cost relief credit 57-38-29.2Credit for premiums for long-term care insurance coverage 57-38-29.3Credit for premiums for long-term care partnership plan insurance coverage 57-38-30Imposition and rate of tax on corporations 57-38-30.1Corporate tax credit for new industry 57-38-30.2Surtax on income 57-38-30.3Individual, estate, and trust income tax 57-38-30.4Income tax credit for comprehensive health association assessments 57-38-30.5Income tax credit for research and experimental expenditures 57-38-30.6Corporate income tax credit for biodiesel or green diesel production or soybean and canola crushing facility equipment costs 57-38-31Duty of individuals and fiduciaries to make return 57-38-31.1Composite returns 57-38-32Duty of corporations to make returns 57-38-33Failure to complete return or supply information 57-38-34Time and place of filing returns - Interest on tax when time for filing is extended 57-38-34.1Optional card income tax return 57-38-34.2Filing of separate income tax returns by a husband and wife after joint income tax returns have been filed 57-38-34.3Optional contributions to nongame wildlife fund 57-38-34.4Requirement to report federal changes 57-38-34.5Optional contributions to centennial tree program trust fund 57-38-34.6Optional contributions to trees for North Dakota program trust fund 57-38-34.7Optional contributions to veterans' postwar trust fund 57-38-35Payment of tax 57-38-35.1Minimum refunds and collections - Application of refunds 57-38-35.2Interest payments 57-38-36When payment of tax may be made in quarterly installments 57-38-37Receipt 57-38-38Tax commissioner to audit returns and assess tax 57-38-39Deficiency, protest, and appeal 57-38-40Claim for credit or refund 57-38-40.1Income tax refund reserve 57-38-41Appeal 57-38-42Information at the source (Effective for taxable years beginning before January 1, 2022)57-38-43Interest on delinquent tax 57-38-44Tax a personal debt 57-38-45Interest and penalties 57-38-46Certificate of tax commissioner prima facie evidence 57-38-47Mandamus to compel filing return 57-38-48Lien of tax 57-38-49Preservation of lien 57-38-50Satisfaction of lien 57-38-51Enforcement of lien 57-38-52Field auditors 57-38-53Oath and acknowledgment 57-38-54Publication of statistics 57-38-55Disposition of revenues 57-38-56Powers of tax commissioner 57-38-57Secrecy as to returns - Penalty 57-38-58Definitions 57-38-59Withholding from wages of employees - Penalty 57-38-59.1Reciprocal arrangement with other states for withholding income taxes 57-38-59.2Withholding of lottery winnings 57-38-59.3Nonresident mobile workforce - Computation of taxable income - Exclusion - Exception for employer withholding - Returns required 57-38-59.4Withholding requirement for oil and gas royalty payments to nonresidents 57-38-60Employer's returns and remittances 57-38-60.1Corporate officer liability 57-38-60.2Governor and manager liability 57-38-60.3Liability of a general partner in a limited liability limited partnership 57-38-61Provisions of chapter applicable 57-38-62Payment of estimated income tax 57-38-63Due date for payment of estimated income tax 57-38-64Application for quick refund of overpaid estimated tax by a corporation 57-38-65Exemption 57-38-66Business and corporation privilege tax 57-38-67Definitions applicable to sections 57-38-67 through 57-38-70 57-38-68Income tax deduction for land sale to beginning farmers 57-38-69Rent from beginning farmers exempt from income tax 57-38-70Claim for income tax deduction for land sale or rental to a beginning farmer 57-38-71Definitions applicable to sections 57-38-71 through 57-38-74 57-38-72Income tax deduction for revenue-producing enterprise sale to beginning entrepreneur 57-38-73Rent from beginning entrepreneur exempt from income tax 57-38-74Claim for income tax deduction for revenue-producing enterprise sale or rental to a beginning entrepreneur 57-38-75Rounding