North Dakota Code 57-38-34.4 – Requirement to report federal changes
Current as of: 2023 | Check for updates
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1. If a person‘s federal taxable income or federal income tax liability for any taxable year is changed or corrected by the United States internal revenue service, or other competent authority, the person shall report the changes or corrections within ninety days after the date of the final determination of them by filing an amended state income tax return or other information as required by the tax commissioner.
Terms Used In North Dakota Code 57-38-34.4
- Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- year: means twelve consecutive months. See North Dakota Code 1-01-33
2. Notwithstanding the provisions of subsection 1, if a person files an amended federal income tax return for any taxable year, the person shall file an amended state income tax return and a copy of the amended federal income tax return within ninety days after the amended federal income tax return is filed.