Title 57, Taxation

1. A partnership that carries on its business activity entirely within this state shall report all of its income or loss to this state. A partnership that carries on its business activity within and without this state shall allocate and apportion its income or loss to this state …

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…

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.

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…

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 by the taxpayer for qualified long-term care partnership plan insurance coverage for the taxpayer or the taxpayer's spouse, or…

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…

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…

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…

A taxpayer is entitled to a credit against tax liability determined under section 57-38-30 in the amount of ten percent per year for five years of the taxpayer's direct costs incurred after December 31, 2002, to adapt or add equipment to retrofit an existing facility or construct…

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…

1. Returns must be in such form as the tax commissioner from time to time may prescribe and may include the requirement that a copy of the taxpayer's federal income tax return or a portion thereof or information reflected thereon be attached to, furnished with, or included in the…

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…

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…

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…

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 57-38-61, every person, a resident of, or having ownership of property with a situs in, or carrying on a trade or business in, this state…

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…

If any taxpayer fails to file a return within sixty days after the time prescribed in this chapter and refuses to file such return within thirty days after having been notified by the tax commissioner to do so, any judge of the district court, upon petition of the tax commissione…

Whenever any taxpayer liable to pay a tax or penalty imposed refuses or neglects to pay the same, the amount, including any interest, penalty, or addition to such tax, together with the costs that may accrue in addition thereto, is a lien in favor of the state of North Dakota upo…

Any mortgagee, purchaser, judgment creditor, or lien claimant acquiring any interest in, or lien on, any property situated in the state, prior to the commissioner filing in the central indexing system maintained by the secretary of state a notice of the lien provided for in secti…

Upon payment of the tax, together with any accrued penalties and interest, as to which the commissioner has filed a notice of lien, the commissioner shall index a satisfaction of the lien in the central indexing system without fees or costs.

The attorney general, upon the request of the tax commissioner, shall bring suit without bond, to enforce payment of any taxes and penalties, and to foreclose any lien provided for in this chapter, and, in such action, the attorney general shall have the assistance of the state's…

The tax commissioner, and such other officers as the tax commissioner may designate, has the power to administer an oath to any person, or to take the acknowledgment of any person, in respect to any return or report required by this chapter, or by the rules and regulations of the…

The tax commissioner shall prepare and publish biennially statistics reasonably available with respect to the operation of this chapter, including amounts collected, classification of taxpayers, and such other facts as are deemed pertinent and valuable. The commissioner shall pub…

As soon as practicable, after receipt thereof, the tax commissioner shall turn over to the state treasurer all income taxes collected by the tax commissioner. The state treasurer shall issue a receipt for such collections, which must be made a permanent record in the office of th…

The tax commissioner is charged with the administration of this chapter and shall enforce the assessment, levy, and collection of taxes imposed under this chapter. The tax commissioner has power to examine, or cause to be examined by any agent or representative designated by the …

The secrecy of returns must be guarded except as follows: 1. a. Except as is otherwise specifically provided by law, the tax commissioner, the tax commissioner's deputies, agents, clerks, and other officers and employees, may not divulge nor make known, in any manner, whether or …

1. Except as provided in section 57-38-59.3, every employer making payment of wages to employees shall deduct and withhold from their wages such percentage or percentages, as determined by the tax commissioner, multiplied times the total amount required to be deducted by an emplo…

The tax commissioner may enter into an agreement with the tax commissioner or other taxing officials of another state for the interpretation and administration of the acts of their several states providing for the collection of income tax at source on wages for the purpose of pro…

The North Dakota lottery shall deduct and withhold at the highest marginal rate provided in section 57-38-30.3 of the total proceeds of state lottery winnings as North Dakota withholding tax if the winnings are subject to withholding. For purposes of this section, "winnings subje…

1. a. Compensation subject to withholding under section 57-38-59, without regard to subsection 3, that is received by a nonresident for employment duties performed in this state, shall be excluded from state source income if: (1) The nonresident has no other income from sources i…

1. For purposes of this section: a. "Publicly traded partnership" means a publicly traded partnership as defined in section 7704 of the Internal Revenue Code [26 U.S.C. 7704] which is not treated as a corporation. b. "Remitter" means any person who distributes royalty payments to…