Title 57 — Taxation

As used in this chapter, unless the context or subject matter otherwise requires: 1. "Chronically mentally ill" means a person who, as a result of a mental disorder, exhibits emotional or behavioral functioning which is so impaired as to interfere substantially with the person's …

It is the intent of the legislative assembly to simplify the state income tax laws and to demonstrate that federal legislation is not necessary to deal with certain interstate tax problems, by adopting the federal definition of taxable income as the starting point for the computa…

Repealed by S.L. 1983, ch. 630, § 2.

Repealed by S.L. 1983, ch. 628, § 2. 57-38-01.13. Taxation of the gain or loss resulting from the sale of a principal residence. Any gain or loss resulting from the sale or exchange of a principal residence in this state by a taxpayer who reinvests in another principal residence …

Repealed by S.L. 1989, ch. 710, § 4. 57-38-01.16. Income tax credit for employment of individuals with developmental disabilities or severe mental illness. 1. A taxpayer filing an income tax return under this chapter may claim a credit against the tax liability imposed under sect…

Repealed by S.L. 2017, ch. 85, § 2. 57-38-01.18. Gain on stock sale or transfer when corporation has relocated to this state. Repealed by S.L. 2009, ch. 545, § 32. 57-38-01.19. Income tax credit for alternative fuel motor vehicle conversion equipment. Expired under S.L. 1993, ch.…

Repealed by S.L. 2009, ch. 545, § 32.

1. An individual is entitled to a credit against the tax imposed under section 57-38-30.3 in the amount of qualified care expenses under this section paid by the individual for the care of a qualifying family member during the taxable year. 2. A qualifying family member is an ind…

A fuel supplier licensed pursuant to section 57-43.2-05 who blends biodiesel fuel or green diesel fuel in this state is entitled to a credit against tax liability determined under section 57-38-30 or 57-38-30.3 in the amount of five cents per gallon [3.79 liters] of biodiesel fue…

A seller of biodiesel fuel or green diesel fuel is entitled to a credit against tax liability determined under section 57-38-30 or 57-38-30.3 in the amount of ten percent per year for five years of the biodiesel or green diesel fuel seller's direct costs incurred to adapt or add …

1. A taxpayer that is an employer within this state is entitled to a credit as determined under this section against state income tax liability under section 57-38-30 or 57-38-30.3 for qualified compensation paid to an intern employed in this state by the taxpayer. To qualify for…

A taxpayer that is an employer in this state is entitled to a credit as determined under this section against state income tax liability under section 57-38-30 or 57-38-30.3 for costs the taxpayer incurred during the tax year to recruit and hire employees for hard-to-fill employm…

1. For investments made after June 30, 2017, an angel investor is entitled to a credit against the income tax liability under section 57-38-30.3 for investments made by a certified angel fund into an in-state qualified business or an out-of-state qualified business. The credit is…

Repealed by S.L. 2017, ch. 389, § 3.

1. A married couple filing a joint return under section 57-38-30.3 is allowed a credit of not to exceed three hundred dollars per couple as determined under this section. The tax commissioner shall adjust the maximum amount of the credit under this subsection each taxable year at…

Repealed by S.L. 2017, ch. 57, § 20.

1. The taxable income of a corporation as computed pursuant to the provisions of the Internal Revenue Code of 1954, as amended, must be: a. Reduced by any interest received from obligations of the United States that is included in taxable income or in the computation thereof on t…

Repealed by S.L. 2017, ch. 57, § 20. 57-38-01.31. Employer tax credit for salary and related retirement plan contributions for mobilized employees. 1. A taxpayer who is an employer in this state is entitled to a credit against tax liability as determined under sections 57-38-30 a…

Expired by S.L. 2015, ch. 14, § 20. 57-38-01.33. Income tax credit for purchases of manufacturing machinery and equipment for the purpose of automating manufacturing processes. Expired by S. L. 2015, ch. 445, §1.

There is allowed a credit against the tax imposed by section 57-38-30 in an amount equal to fifty percent of the aggregate amount of contributions made by the taxpayer during the taxable year for tuition scholarships for participation in rural leadership North Dakota conducted th…

1. A subchapter S corporation that was a financial institution under chapter 57-35.3 may elect to be treated as a taxable corporation under chapter 57-38. If an election is made under this section, the election: a. Must be made in the form and manner prescribed by the tax commiss…

Expired under S.L. 2019, ch. 437, § 3.

Expired under S.L. 2021, ch. 565, § 3.

1. A taxpayer is entitled to a credit against the income tax liability under section 57-38-30.3 for adoption expenses. 2. The credit is equal to ten percent of the federal adoption credit allowed under section 23 of the Internal Revenue Code [26 U.S.C. 23] claimed by the taxpayer…

1. For the purposes of this chapter, any person as defined in section 57-38-01 and required to file a North Dakota income tax return who makes an election under subchapter S of the Internal Revenue Code of 1954, as amended, for federal income tax purposes shall have such status r…

1. A taxpayer is entitled to a credit as determined under this section against the income tax liability under section 57-38-30 or 57-38-30.3 for qualified compensation paid to an individual who is an apprentice in an apprenticeship program as provided in title 29, Code of Federal…

1. A taxpayer that is a qualified employer is entitled to a credit against the income tax liability under section 57-38-30 or 57-38-30.3 as provided in this section. The total credit available with respect to each qualified employer is equal to fifty percent of the taxpayer's agg…

Repealed by S.L. 1983, ch. 630, § 2.

Repealed by S.L. 1983, ch. 630, § 2.

1. At the election of the taxpayer, there must be allowed, subject to the applicable limitations provided in this subsection, as a nonrefundable credit against the income tax liability under section 57-38-30 or 57-38-30.3 for the taxable year, an amount equal to fifty percent of …

Repealed by S.L. 1983, ch. 630, § 2. 57-38-01.10. Deferral of crop disaster payments and proceeds of livestock sold on account of drought. Repealed by S.L. 1983, ch. 630, § 2.

Repealed by S.L. 2009, ch. 545, § 32.

The tax imposed by this chapter must be levied, collected, and paid annually upon and with respect to income derived from all property owned, from all gaming activity carried on in this state, and from every business, trade, profession, or occupation carried on in this state by n…

The gross income of individuals must be allocated and apportioned as follows: 1. a. Income from personal or professional services performed in this state by individuals must be assigned to this state regardless of the residence of the recipients of such income, except that income…

Unless the income, gains, or both, arise from transactions in the regular course of the taxpayer's trade or business carried on in this state, or unless the acquisition, management, and disposition of intangible personal property constitutes a trade or business carried on in this…

The provisions of law applicable to the assessment, levy, and collection of income taxes from resident individuals, as to income, taxable income, adjustments to taxable income, and the allocation or proration of any such items, and all other provisions not inconsistent with the p…

Repealed by S.L. 2009, ch. 545, § 32.

The tax imposed by this chapter applies to and becomes a charge against estates and trusts with respect to their taxable income as defined in this chapter and the rates must be the same as those applicable to individuals. The fiduciary is responsible for making the return of inco…

For purposes of this chapter, a limited liability company having two or more members that is formed under either the laws of this state or under similar laws of another state, and that is considered to be a partnership for federal income tax purposes, is considered to be a partne…

For purposes of this chapter, a limited liability company having a single member which is formed under either the laws of this state or under similar laws of another state and that is considered to be a corporation for federal income tax purposes is considered to be a corporation…

Partnerships are not subject to tax under this chapter. Persons carrying on a business as partners are taxable on their respective shares of the partnership's income, gain, loss, and deduction included in the partner's federal taxable income, as provided under section 57-38-08.1.…

1. A person or organization exempt from federal income taxation under the provisions of the Internal Revenue Code of 1954, as amended, is also exempt from the tax imposed by this chapter in each year such person or organization satisfies the requirements of the Internal Revenue C…

Any organization exempt from taxation pursuant to section 57-38-09 must provide the tax commissioner, in such form and manner as may be prescribed by the tax commissioner, information as is necessary to enable the tax commissioner to determine the exempt status of the organizatio…

Repealed by S.L. 2001, ch. 525, § 4.

The tax imposed by this chapter must be levied, collected, and paid annually with respect to its North Dakota income, as hereinafter defined, received by every corporation doing business in this state.

Repealed by S.L. 2003, ch. 528, § 4.

Repealed by S.L. 2003, ch. 528, § 4.

The following principles may be applied in determining North Dakota income: 1. Any corporation organized under the laws of North Dakota and subject to a tax under the provisions of this chapter, which maintains no regular place of business outside this state, except a statutory o…

Repealed by S.L. 1967, ch. 446, § 8.

Repealed by S.L. 1967, ch. 446, § 8.