North Dakota Administrative Code

For purposes of computing the receipts factor, "net gains" means the sum of all transactions resulting in gains for a particular category of receipts. If the net result is a loss, the amount included in the receipts factor is zero. Example: Taxpayer sells ten loans or ten pools o…

1. A financial institution as defined in subdivisions a through j of subsection 2 of North Dakota Century Code section 57-35.3-01, which previously reported income under North Dakota Century Code chapter 57-38 on a fiscal year basis, and is now required to report under North Dako…

The tax commissioner shall prescribe the necessary forms and procedures to ensure proper and efficient collection of beer and liquor taxes. History: Effective June 1, 2002. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-03-04, 5-03-05

No wholesaler shall purchase any alcoholic beverage for resale from any source other than any of the following: 1. The manufacturer, rectifier, distiller, brewer, microbrewer, winery, or domestic winery producing the alcoholic beverage. 2. The owner of the trademark under which t…

1. Liquor suppliers shall file reports detailing sales to wholesalers and returns from wholesalers. The report shall be a schedule A and must include all information required by the tax commissioner. The tax commissioner may require that the report be submitted in an electronic f…

Except as provided in North Dakota Century Code section 5-01-16, beer shall not be sent or brought into North Dakota except to licensed wholesalers. 1. Beer suppliers shall file monthly reports detailing sales to wholesalers and returns from wholesalers. The report shall be a sch…

1. Tax on beer purchased by a wholesaler is due on or before the fifteenth day of the month following the month of purchase. Payments may be made by check or by electronic means. 2. Reports covering beer purchased during each calendar month must be filed with the tax commissioner…

1. Beer wholesalers may be given credit of up to ten dollars on taxes paid on beer which cannot be sold in North Dakota upon receipt of a statement from the licensee explaining the reason such beer is not salable. Tax credits for larger amounts shall be allowed, upon satisfactory…

1. Tax on liquor sold by a wholesaler is due on or before the fifteenth day of the month following the month of sale. Payments may be made by check or by electronic means. 2. Reports covering liquor sales during each calendar month must be filed with the tax commissioner on or be…

No wholesaler may sell beer to any retailer except for cash. Cash shall include a check dated on or before the day of delivery or an electronic funds transfer initiated on or before the day of delivery. Any wholesaler receiving a check from a retailer which is returned by the ban…

The normal commercial credit between liquor wholesalers and retailers is thirty days. Any wholesaler receiving a check from a retailer which is returned by the bank due to insufficient funds which was given for merchandise received shall immediately notify the retailer. If the ch…

1. A wholesaler is allowed to furnish miscellaneous materials to retailers provided the value of the materials furnished does not exceed one hundred dollars per calendar year. 4 For purposes of this subsection, "miscellaneous materials" means materials that advertise the manufact…

Each manufacturer or wholesaler of alcoholic beverages shall maintain on file the previous calendar year's records of all equipment, supplies, services, and retailer advertising specialty and product display items furnished to retailers. The previous calendar year's records may b…

Any beer wholesaler who publishes, mails, delivers, or distributes, or in any way directly or indirectly disseminates written price information about alcoholic beverages shall disseminate that information to all of its retailers and the state tax commissioner. History: Effective …

1. Organization and administration. a. History. The 1913 legislative assembly created the teachers' insurance and retirement fund by legislation codified as North Dakota Century Code chapter 15-39. This chapter provided a retirement program for public, nonpublic, and certain coll…

Unless made inappropriate by context, all words used in this title have the meanings given to them under North Dakota Century Code chapter 15-39.1. The following definitions are not established by statute and apply for the purpose of this title: 1. "Acceptance of benefit" means t…

When a teacher terminates covered employment, the teacher may claim a refund of assessments paid to the fund during membership. A teacher wishing to claim a refund of assessments must request an application from the administrative office, complete the form, and return it for proc…

Repealed effective July 1, 2008. 1

A teacher who terminates covered employment and receives a refund of the teacher's account balance forfeits all benefit service credit under the fund. History: Effective September 1, 1990. General Authority: NDCC 15-39.1-07 Law Implemented: NDCC 15-39.1-20

An individual who has forfeited service credit under section 82-03-01-03 may repurchase such service upon returning to teach or becoming an active dual member in accordance with the following: 1. An active teacher may immediately repurchase forfeited service credit upon returning…

A teacher may purchase additional eligible benefit service credit in accordance with the following: 1. Out-of-state teaching service at a public, private, or parochial school must be verified by the out-of-state employer or retirement system, or both, where the service was earned…

A member may be entitled to eligibility service credit for military service under the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) [Pub. L. 103-353; 108 Stat. 3150; 38 U.S.C. 4301 et seq.] provided that the member received an honorable discharge and …

The teachers' fund for retirement will not recognize for any purpose service credit from another retirement system that the member waived as a result of the member's participation in the public employees retirement system's defined contribution retirement plan. History: Effective…

public employees retirement system or the highway patrolmen's retirement system. 1. Dual members may select one of the following options at retirement eligibility: a. Begin receiving retirement benefits from one plan prior to ceasing employment covered by the alternate plan, unle…

An employer may elect to purchase up to three years of service credit for an active employee. In order to make the purchase, an employer must develop an employer service purchase program as outlined below: 1. The program must be in writing and meet all the conditions and member e…

A teacher applying for an exemption to membership in the teachers' fund for retirement for retired military personnel shall provide proof of at least twenty years of service in any branch of the armed forces of the United States on full-time active duty and proof of retirement wi…

Employer and member contributions must be paid to the fund administrative office by the fifteenth day of the month following collection of the member contributions. History: Effective September 1, 1990; amended effective July 1, 2012. General Authority: NDCC 15-39.1-07 Law Implem…

Section 414(h) of the Internal Revenue Code of 1986, as amended, allows the employer to pay its employees' contributions to a retirement plan. A participating employer that elects to pay the member contributions may reduce the members' current salaries or offset future salary inc…

Contributions to the fund by participating employers are not subject to taxation as income or wages under state or federal law. Benefits paid by the fund to a member are subject to taxation as income under state and federal law when distributed. History: Effective September 1, 19…

Teachers are permitted to roll over or transfer to the fund any tax-deferred moneys from other eligible retirement plans that meet the requirements of IRC section 402(c) to repurchase refunded service credit and to purchase additional service credit. The amount rolled over or tra…

The teachers' fund for retirement board will consider the following criteria and documentation to determine whether benefits or payments made to a teachers' fund for retirement member is eligible retirement salary as authorized in subsection 9 of North Dakota Century Code section…

A member or beneficiary must make written application for benefits on enrollment forms provided by the fund before benefits can be paid. The enrollment form must be signed by the member or beneficiary and notarized or witnessed by a plan representative. The form of payment option…

A teacher applying for a retirement benefit and each beneficiary entitled to a continuing annuity under the joint and survivor option must provide proof of age. The following documents will be accepted as proof of age: REAL ID, birth certificate, baptismal certificate, passport, …

Repealed effective May 1, 2000.

In determining eligibility for benefits under North Dakota Century Code chapter 15-39.1, the calculations for age and service credit are rounded to the nearest one thousandth (.000). History: Effective July 1, 2012. General Authority: NDCC 15-39.1-07 Law Implemented: NDCC 15-39.1…

primary beneficiary and may elect a joint and survivor option. 1 4. The teacher must provide proof of the teacher's good health before the board can permit a change in the designated beneficiary under the joint and survivor options. A medical examination conducted by a licensed m…

The standard form of benefit payments under article 82-05 is an annuity payable for the life of the teacher with no survivor annuity. History: Effective September 1, 1990. General Authority: NDCC 15-39.1-07 Law Implemented: NDCC 15-39.1-10

1. A teacher may elect to receive benefits under article 82-05 in any one of the following forms: a. A one hundred percent joint and survivor annuity. b. A fifty percent joint and survivor annuity. c. An annuity payable to the teacher or the teacher's designated beneficiary for t…

Repealed effective April 1, 2024.

Upon application, a teacher is entitled to receive benefits retroactive to the date of initial eligibility in accordance with the benefit option selected. Teachers may not collect interest on retroactive back benefits. History: Effective September 1, 1990; amended effective April…

A member who is eligible for an unreduced service retirement annuity may receive a portion of the retirement annuity paid in a lump sum distribution as provided in North Dakota Century Code section 15-39.1-16. The lump sum distribution may be paid in a direct rollover as outlined…

If the teacher terminates covered employment and becomes eligible for retirement benefits, retirement benefits are paid on the first day of the month following the official date of retirement. If a teacher terminates covered employment or becomes eligible for retirement benefits …

Death benefits will be paid after proof of the member's death is submitted to the fund office. Proof of death includes a death certificate or other documentation approved by the executive director. If death benefits are required to be paid to the member's estate, documentation na…

All overpayments must be collected using the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in like capacity and familiar with such matters would use in the conduct of an enterprise of like character and with like gains. …

The preretirement death benefit paid to any beneficiary shall be equal to the account value included accumulated interest up to the date of death. No interest shall continue to accrue to the account beyond the time of death of the member. 1 History: Effective April 1, 2024. Gener…

1. An "overpayment" means a payment of money by the teachers' fund for retirement that results in a person receiving a higher payment than the person is entitled to under the provision of the retirement plan of membership. 2. A person who receives an overpayment is liable to refu…

1. An "underpayment" means a payment of money by the teachers' fund for retirement that results in a person receiving a lower payment than the person is entitled to under the provisions of the retirement plan of membership. 2. If an underpayment occurs, the amount of the lump sum…