§ 57-38-01 Definitions
§ 57-38-01.1 Declaration of legislative intent
§ 57-38-01.3 Adjustments to taxable income for corporations
§ 57-38-01.4 Recognition of subchapter S election
§ 57-38-01.7 Income tax credit for charitable contributions – Limitation
§ 57-38-01.8 Income tax credit for installation of geothermal, solar, wind, or biomass energy devices
§ 57-38-01.13 Taxation of the gain or loss resulting from the sale of a principal residence
§ 57-38-01.14 No gain recognized on property subject to eminent domain sale or transfer
§ 57-38-01.16 Income tax credit for employment of individuals with developmental disabilities or severe mental illness
§ 57-38-01.20 Credit for expenses of caring for certain family members
§ 57-38-01.21 Charitable gifts, planned gifts, and qualified endowments credit – Definitions
§ 57-38-01.22 Income tax credit for blending of biodiesel fuel or green diesel fuel
§ 57-38-01.23 Income tax credit for biodiesel or green diesel sales equipment costs
§ 57-38-01.24 Internship employment tax credit
§ 57-38-01.25 Workforce recruitment credit for hard-to-fill employment positions
§ 57-38-01.26 Angel investor tax credit
§ 57-38-01.28 Marriage penalty credit
§ 57-38-01.31 Employer tax credit for salary and related retirement plan contributions for mobilized employees
§ 57-38-01.32 Housing incentive fund tax credit
§ 57-38-01.33 Income tax credit for purchases of manufacturing machinery and equipment for the purpose of automating manufacturing processes
§ 57-38-01.34 Corporate credit for contributions to rural leadership North Dakota
§ 57-38-01.35 Financial institutions – Net operating losses – Credit carryovers
§ 57-38-01.38 Adoption tax credit
§ 57-38-01.39 Tax credit for contributions to a maternity home, child-placing agency, or pregnancy help center
§ 57-38-01.40 Apprenticeship tax credit
§ 57-38-01.41 Twenty-first century manufacturing and animal agricultural workforce incentive
§ 57-38-03 Imposition of tax against nonresidents
§ 57-38-04 Allocation and apportionment of gross income of individuals
§ 57-38-05 Certain income of nonresidents not taxed
§ 57-38-06 General provisions applicable to nonresidents
§ 57-38-07 Tax imposed on fiduciaries – Charge against estate or trust
§ 57-38-07.1 Taxation of two or more member limited liability companies
§ 57-38-07.2 Taxation of single-member limited liability companies
§ 57-38-08 Partnerships not subject to tax
§ 57-38-08.1 Allocation and apportionment of partnership income – Taxation of partners
§ 57-38-09 Exempt organizations
§ 57-38-09.1 Organizations exempt from income tax – File return
§ 57-38-11 Annual tax on corporations
§ 57-38-14 General provisions relating to corporate income
§ 57-38-29.3 Credit for premiums for long-term care partnership plan insurance coverage
§ 57-38-30 Imposition and rate of tax on corporations
§ 57-38-30.3 Individual, estate, and trust income tax
§ 57-38-30.5 Income tax credit for research and experimental expenditures
§ 57-38-30.6 Corporate income tax credit for biodiesel or green diesel production or soybean and canola crushing facility equipment costs
§ 57-38-31 Duty of individuals and fiduciaries to make return
§ 57-38-31.1 Composite returns
§ 57-38-32 Duty of corporations to make returns
§ 57-38-33 Failure to complete return or supply information
§ 57-38-34 Time and place of filing returns – Interest on tax when time for filing is extended
§ 57-38-34.3 Optional contributions to nongame wildlife fund
§ 57-38-34.4 Requirement to report federal changes
§ 57-38-34.6 Optional contributions to trees for North Dakota program trust fund
§ 57-38-34.7 Optional contributions to veterans’ postwar trust fund
§ 57-38-35 Payment of tax
§ 57-38-35.1 Minimum refunds and collections – Application of refunds
§ 57-38-35.2 Interest payments
§ 57-38-37 Receipt
§ 57-38-38 Tax commissioner to audit returns and assess tax
§ 57-38-39 Deficiency, protest, and appeal
§ 57-38-40 Claim for credit or refund
§ 57-38-40.1 Income tax refund reserve
§ 57-38-42 Information at the source
§ 57-38-44 Tax a personal debt
§ 57-38-45 Interest and penalties
§ 57-38-46 Certificate of tax commissioner prima facie evidence
§ 57-38-47 Mandamus to compel filing return
§ 57-38-48 Lien of tax
§ 57-38-49 Preservation of lien
§ 57-38-50 Satisfaction of lien
§ 57-38-51 Enforcement of lien
§ 57-38-53 Oath and acknowledgment
§ 57-38-54 Publication of statistics
§ 57-38-55 Disposition of revenues
§ 57-38-56 Powers of tax commissioner
§ 57-38-57 Secrecy as to returns – Penalty
§ 57-38-59 Withholding from wages of employees – Penalty
§ 57-38-59.1 Reciprocal arrangement with other states for withholding income taxes
§ 57-38-59.2 Withholding of lottery winnings
§ 57-38-59.3 Nonresident mobile workforce – Computation of taxable income – Exclusion – Exception for employer withholding – Returns required
§ 57-38-59.4 Withholding requirement for oil and gas royalty payments to nonresidents
§ 57-38-60 Employer’s returns and remittances
§ 57-38-60.1 Corporate officer liability
§ 57-38-60.2 Governor and manager liability
§ 57-38-60.3 Liability of a general partner in a limited liability limited partnership
§ 57-38-61 Provisions of chapter applicable
§ 57-38-62 Payment of estimated income tax
§ 57-38-63 Due date for payment of estimated income tax
§ 57-38-64 Application for quick refund of overpaid estimated tax by a corporation
§ 57-38-65 Exemption
§ 57-38-75 Rounding
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Terms Used In North Dakota Code > Chapter 57-38 - Income Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • children: includes children by birth and by adoption. See North Dakota Code 1-01-18
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Credits: means and includes every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deeds or mortgages, due or to become due. See North Dakota Code 57-02-01
  • Decedent: A deceased person.
  • Dependent: A person dependent for support upon another.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • moneys: means gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same or holding in trust and residing in this state is entitled to withdraw as money or on demand. See North Dakota Code 57-02-01
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
  • paper: means any flexible material upon which it is usual to write. See North Dakota Code 1-01-27
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a limited liability partnership registered under chapter 45-22. See North Dakota Code 1-01-49
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
  • population: means the number of inhabitants as determined by the last preceding state or federal census. See North Dakota Code 1-01-47
  • Primary sector business: means an individual, corporation, limited liability company, partnership, or association certified by the department of commerce division of economic development and finance which through the employment of knowledge or labor adds value to a product, process, or service which results in the creation of new wealth. See North Dakota Code 1-01-49
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Process: means a writ or summons issued in the course of judicial proceedings. See North Dakota Code 1-01-49
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rule: includes regulation. 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
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • Verified: means sworn to before an officer authorized to administer oaths. See North Dakota Code 1-01-42
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33