North Dakota Administrative Code

Article 81-03

Income Taxes and Privilege Taxes Based on Income

Chapter Chapter Name
81-03-01 General Considerations [Superseded]
81-03-01.1 General Considerations
81-03-02 Income Tax on Individuals, Estates, Trusts, and Fiduciaries [Superseded]
81-03-02.1 Income Tax on Individuals, Estates, Trusts, and Fiduciaries
81-03-02.2 Income Tax on Nonresident Individuals, Estates, Trusts, and Fiduciaries
81-03-03 Income Tax Withholding [Superseded]
81-03-03.1 Income Tax Withholding
81-03-03.2 New Jobs Credit from Withholding
81-03-04 Estimated Tax
81-03-05 Income Tax on Corporations [Superseded]
81-03-05.1 Income Tax on Corporations
81-03-05.2 Water's Edge Method
81-03-05.3 Worldwide Method of Reporting
81-03-05.4 Federal Income Tax Deduction
81-03-05.5 Deduction and Credit for Alternative Minimum Income Tax
81-03-06 Exempt Organizations [Repealed]
81-03-07 Business and Corporation Privilege Tax [Repealed]
81-03-08 Vietnam Bonus Surtax [Repealed]
81-03-09 Division of Income
81-03-09.1 Division of Income for Financial Institutions
81-03-09.2 Sales Factor Weighting Election
81-03-10 Voluntary Contributions