North Dakota Administrative Code

1. When a taxpayer is required to file an administrative complaint in response to a notice of reconsideration, the taxpayer shall file the complaint within thirty days of the notice. The taxpayer will be granted an automatic extension of thirty days to file a complaint, provided …

1. When a taxpayer files a complaint and requests a hearing, the tax commissioner must serve a notice of intent to proceed to hearing upon the taxpayer and upon a designated representative of the tax commissioner within thirty days from the date of service of the complaint. The d…

The North Dakota Rules of Civil Procedure apply to all proceedings before the commissioner unless otherwise provided by a specific statute. History: Effective November 1, 1991. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01-02

All formal hearings, regardless of the taxpayer's residence, must be held at the office of the tax commissioner or any other location in the State Capitol, Bismarck, North Dakota, as designated by the hearing officer. History: Effective July 1, 1985; amended effective November 1,…

1. If a taxpayer requests an independent hearing officer within thirty days of the filing of a complaint, the tax commissioner shall appoint an independent hearing officer and shall notify the taxpayer and a representative of the tax commissioner. If no answer is filed, the tax c…

A hearing date must be scheduled for not more than eighteen months from receipt of the complaint. However, reasonable extensions shall be available from the hearing officer. History: Effective May 1, 1991. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01-02

1. Taxpayer in own interest. An individual taxpayer may appear before the hearing officer in the taxpayer's own interest. A corporate taxpayer may be represented by a corporate officer or any other duly authorized corporate employee. A partnership may be represented by any genera…

The tax commissioner must give public notice of intent to amend or create rules. 1. The tax commissioner must schedule a public hearing and notify the public of the date, time, and place of such hearing by publishing a legal notice twice in all daily newspapers of North Dakota. T…

The purpose of this regulation is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information. It is also the purpose of the regulation to address these requirements where all or a part of the taxpayer's re…

For purposes of this chapter, these terms shall be defined as follows: 1. "Data base management system" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a data base. 2. "Electronic data interchange" or "EDI" means the compute…

1. A taxpayer shall maintain all records that are necessary to a determination of the correct tax liability under North Dakota Century Code title 57. All required records must be made available on request by the tax commissioner or its authorized representative. Such records shal…

1. General requirements. a. Machine-sensible records used to establish tax compliance shall contain sufficient transaction-level detail information so that the details underlying the machine-sensible records can be identified and made available to the tax commissioner upon reques…

1. The tax commissioner recommends but does not require that taxpayers refer to the national archives and record administration's standards [36 CFR, part 1234, July 1, 1995, edition], for guidance on the maintenance and storage of electronic records, such as the labeling of recor…

1. The manner in which the tax commissioner is provided access to machine-sensible records as required in subsection 2 of section 81-01.1-04-03 may be satisfied through a variety of means that shall take into account a taxpayer's facts and circumstances through consultation with …

1. In conjunction with meeting the requirements of section 81-01.1-04-04, a taxpayer may create files solely for the use of the tax commissioner. For example, if a data base management system is used, it is consistent with this regulation for the taxpayer to create and retain a f…

1. For purposes of storage and retention, taxpayers may convert hard-copy documents received or produced in the normal course of business and required to be retained under this regulation to microfilm, microfiche, or other storage-only imaging systems and may discard the original…

1. Except as otherwise provided in this section, the provisions of this regulation do not relieve taxpayers of the responsibility to retain hard-copy records that are created or received in the ordinary course of business as required by existing law and regulations. Hard-copy rec…

Nothing contained in this chapter modifies any previous policy adopted by the tax commissioner relating to the period of time records must be retained by the taxpayer, unless the tax commissioner had provided in writing that the records are no longer required. All records require…

As used in these sections and for the administration of North Dakota Century Code chapter 57-55, unless the context otherwise requires: 1. "Length" means the longest exterior dimension of the area used as a residence or place of business, excluding the hitch, if any. 2. "Lot" mea…

A mobile home owner exempt from the tax must apply to the county director of tax equalization for a tax-exempt permit. If the owner's exempt status is established, the county treasurer will issue a tax-exempt permit. History: Effective June 1, 1984; amended effective July 1, 1985…

The application for a tax permit must be made on forms approved by the tax commissioner and furnished by the county director of tax equalization. The application must include a full description of the mobile home, name of the manufacturer, serial number, age, length and width, lo…

The county director of tax equalization shall calculate the mobile home tax in the following manner: 1. The replacement cost new is determined by multiplying the total square feet of the mobile home by the average cost per square foot for the appropriate quality and size as shown…

When the computation of the mobile home tax is complete, the county director of tax equalization shall deliver the information to the county treasurer. When the tax is paid in full, the treasurer shall issue a receipt showing the amount of payment and the type of tax and the tax …

The tax permit that is recorded on back of the receipt issued for payment in full must contain the following information: 1. Name of county that issues the permit. 2. A statement that the receipt for payment in full constitutes a mobile home tax permit for the mobile home describ…

Mobile home taxes, including penalties for delinquencies, must be credited by the county treasurer to a special account established for each year. The account must be designated as the "Mobile Home Tax Account" for the year in which the tax permit was issued. The taxes must be re…

The due date for the mobile home tax is the day fixed by law on which the tax first becomes due and payable. If the mobile home is brought into or acquired in this state on or after January first, the tax becomes due on the tenth day thereafter. The due date must be distinguished…

A mobile home owner is not in compliance with the mobile home tax law if the owner: 1. Has not applied for a tax permit within the required time. 2. Has applied for a tax permit but has not paid the tax or installment on time. 3. Has not paid the full penalty which has attached t…

No penalties attached to delinquent and unpaid taxes levied under the mobile home tax law may be waived by the county treasurer. History: Effective June 1, 1984. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-55-03

The provisions of North Dakota Century Code chapter 57-22 for collection of delinquent personal property tax apply to the collection of delinquent mobile home taxes. Any house trailer or mobile home occupied as a residence by a debtor or a debtor's family is not exempt from proce…

If a mobile home with a current permit is acquired during a year, the new owner is not required to obtain a new permit for that year. If the former owner possesses a tax-exempt permit, the new owner must apply for a tax permit within the statutory time. History: Effective June 1,…

The tax permit issued for a particular mobile home is nontransferable and cannot be used on any other mobile home. If the mobile home is sold, traded in on another mobile home or property, or disposed of in any manner, the permit must remain with the mobile home. History: Effecti…

A mobile home in the state temporarily because it is being transported through the state or being used by persons on vacation or visiting in North Dakota is not subject to tax. A mobile home brought into North Dakota for use by the owner or another person employed or engaged in a…

The mobile home tax does not apply to mobile homes held by a licensed mobile home dealer for resale if the mobile home is not used as a residence or as a place of business. History: Effective June 1, 1984. General Authority: NDCC 57-55-09 Law Implemented: NDCC 57-55-01

When a mobile home upon which the yearly permit tax has not been paid is sold, it is presumed that the tax was taken into consideration during the price negotiations between the buyer and the seller. The tax is imposed upon the property itself even though the owner is required to…

When payment is made for any mobile home tax, the payment must be applied first to the oldest unpaid delinquent tax due, if any, shown to exist upon the property for which the tax payment is made, including any penalty and interest. History: Effective May 1, 1991. General Authori…

If tax is levied for a particular year on a mobile home sold during that year, none of the tax will be refunded or abated except as provided in North Dakota Century Code sections 57-55-04.1 and 57-55-12. No refund will be issued if the mobile home sold is moved to another state. …

A licensed mobile home dealer transporting a mobile home from the dealer's lot to a purchaser's lot is not required to display a moving permit. History: Effective June 1, 1984; amended effective July 1, 1985;November 1,1987. General Authority: NDCC 57-55-09 Law Implemented: NDCC …

If a tax permit issued by the county treasurer is lost, destroyed, or mutilated, a replacement permit may be obtained from the county treasurer by paying one dollar and furnishing information indicating the reason for the replacement. History: Effective June 1, 1984; amended effe…

As used in this chapter and for the administration of the ad valorem property tax exemption set out in North Dakota Century Code sections 57-51-03 and 57-51-04, unless the context otherwise requires: 1. "Point of measurement as to quantity and testing as to quality" means the ear…

To be exempt from ad valorem property tax, property must meet all of the following conditions: 1. Property must be used in the actual production of oil or gas. 2. Property must be at the site of a producing well. Property is considered to be at the site of a producing well if it …

Repealed effective May 1, 1991.

1. A taxpayer who does not have a federal income tax filing requirement but who has income taxable in this state and is, therefore, required to file a North Dakota income tax return, must prepare a pro forma federal income tax or information return to determine a starting point f…

political subdivisions. Interest received from obligations of the United States or of its possessions and from this state or its political subdivisions is not subject to income tax imposed by this state. Interest received from obligations of any other state or its political subdi…

Repealed effective March 1, 1990.

additional tax found due through audit or mathematical verification. Repealed effective September 1, 1997.

1. When a taxpayer is granted an exemption from income tax pursuant to North Dakota Century Code chapter 40-57.1, the exemption must be prorated, when necessary, in the first and last years in order to exempt income for a period not to exceed sixty months. 2. The amount of the ye…

Repealed effective July 1, 2016.

Tax credits must be taken in the following order: 1. Tax credits with no carryback or carryforward provisions. 2. Tax credits with carryback provisions. 3. Tax credits with carryforward provisions. If there is more than one tax credit having the same priority, the tax credits mus…

1. The following provisions are applicable for purposes of interpreting subsection 1 of North Dakota Century Code section 57-38-34.4: a. If a change or correction to federal taxable income or federal income tax liability is initiated by the United States internal revenue service,…

Employers are subject to subsection 1 of North Dakota Century Code section 57-38-42 except with respect to the payment of wages to an employee. History: Effective November 1, 1992. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-42 7…