Title 57 — Taxation

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1961, ch. 359, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1945, ch. 300, § 1.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 2009, ch. 545, § 32.

Repealed by S.L. 1983, ch. 632, § 5; S.L. 1985, ch. 634, § 1.

Repealed by S.L. 2009, ch. 545, § 32. 57-38-29.3. Credit for premiums for long-term care partnership plan insurance coverage. A credit against an individual's tax liability under this chapter is provided to each taxpayer in the amount of the premiums paid during the taxable year …

A tax is hereby imposed upon the taxable income of every domestic and foreign corporation which must be levied, collected, and paid annually as in this chapter provided: 1. For the first twenty-five thousand dollars of taxable income, at the rate of one and forty-one hundredths p…

Repealed by S.L. 2017, ch. 390, § 2.

Repealed by S.L. 1975, ch. 476, § 2.

1. A tax is hereby imposed for each taxable year upon income earned or received in that taxable year by every resident and nonresident individual, estate, and trust. A taxpayer computing the tax under this section is only eligible for those adjustments or credits that are specifi…

Repealed by S.L. 2009, ch. 545, § 32.

A taxpayer is allowed a credit against the tax imposed under section 57-38-30 or 57-38-30.3 for conducting qualified research in this state. 1. The amount of the credit for taxpayers that earned or claimed a credit under this section in taxable years beginning before January 1, 2…

1. Every resident individual, every fiduciary for a resident individual, estate, or trust, who is required by the provisions of the United States Internal Revenue Code of 1954, as amended, to file a federal income tax return, and every individual or fiduciary who receives income …

1. For purposes of this section, unless the context otherwise requires: a. "Member" means an individual or passthrough entity that is a shareholder of an S corporation; a partner in a general partnership, a limited partnership, or a limited liability partnership; or a member of a…

Each corporation that receives income from the sources designated in section 57-38-14, whether or not required to file an income tax return pursuant to the provisions of the United States Internal Revenue Code of 1954, as amended, shall, unless exempted by the provisions of secti…

If the tax commissioner is of the opinion that any person has failed to include in a return as filed, or to provide during the course of an audit, either intentionally or through error or for any other reason, information necessary to properly determine North Dakota taxable incom…

Repealed by S.L. 2001, ch. 526, § 3. 57-38-34.2. Filing of separate income tax returns by a husband and wife after joint income tax returns have been filed. Repealed by S.L. 1989, ch. 710, § 4.

An individual taxpayer may designate on the tax return of that individual a contribution to the nongame wildlife fund of any amount of one dollar or more to be added to tax liability or deducted from any refund that would otherwise be payable by or to the individual. On the indiv…

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 o…

Expired under S.L. 1991, ch. 573, § 2.

An individual may designate on the tax return of that individual a contribution to the trees for North Dakota program trust fund of any amount of one dollar or more to be added to tax liability or deducted from any refund that would otherwise be payable by or to the individual. T…

An individual may designate on the tax return of that individual a contribution to the veterans' postwar trust fund of any amount of one dollar or more to be added to tax liability or deducted from any refund that otherwise would be payable by or to the individual. The tax commis…

Every taxpayer shall compute the amount of tax due under the return and shall attach thereto a check, draft, or money order, payable to the state tax commissioner, Bismarck, North Dakota, for the amount of the tax computed.

1. No refunds may be made by the tax commissioner to any taxpayer unless the amount to be refunded, including interest, is at least five dollars. Notwithstanding the provisions of section 57-38-55, the tax commissioner shall transfer any amount that is not refunded to a taxpayer …

1. Interest at the rate of one percent per month or fraction of a month must be allowed and paid upon overpayments of tax as follows: a. Interest on refunds arising from excess income tax withholding or overpayment of estimated tax accrues for payment forty-five days after the du…

Repealed by S.L. 1983, ch. 637, § 1.

The tax commissioner, as soon as possible after the receipt of the return and remittance, if paid by cash or currency, shall issue a receipt to the taxpayer for the amount of the taxpayer's remittance. Such receipt is not a receipt in full for the amount of the tax due, but only …

1. Except as otherwise provided in this section, the tax commissioner shall proceed to audit the returns of taxpayers and, not later than three years after the due date of the return, or three years after the return was filed, whichever period expires later, assess the tax and, i…

1. When tax is understated on a return because of a mathematical or clerical error, the tax commissioner shall notify the person of the nature of the error and the amount of additional tax due. This notice is not a notice of deficiency and the person has no right to protest. 2. I…

1. Except as otherwise provided in this section, a person may file a claim for credit or refund of an overpayment of any tax imposed by this chapter within three years after the due date of the return or within three years after the return was filed, whichever period expires last…

A reserve for income tax refunds is hereby created as a special fund in the state treasury. The state tax commissioner shall deposit in such fund such amounts from income tax collections as the commissioner deems necessary to pay refunds to which taxpayers may be entitled under t…

Repealed by S.L. 1945, ch. 293, § 1. 57-38-42. Information at the source. (Effective for taxable years beginning before January 1, 2022) Information as to income must be furnished at the source in the manner following: 1. Except for employers subject to sections 57-38-59 through …

Repealed by S.L. 1969, ch. 514, § 4.

Every tax imposed by this chapter, and all increases, interest, and penalties thereon, becomes, from the time it is due and payable, a personal debt from the person or corporation liable to pay the same to this state.

1. In addition to other increases to tax and penalty prescribed in this chapter, a taxpayer is subject to interest as follows: a. Any taxpayer who requests and is granted an extension of time for filing a return shall pay, with the tax, interest on the tax at the rate of twelve p…

The certificate of the tax commissioner to the effect that a tax has not been paid, or that a return has not been filed, or that information has not been supplied, as required by or under the provisions of this chapter, is prima facie evidence that such tax has not been paid, tha…