Title 57 — Taxation

Distribution taxes paid from retail sales to accounts found to be worthless and charged off in accordance with generally accepted accounting principles may be credited against subsequent payment of taxes under section 57-33.2-03. If accounts that have been claimed as a credit und…

The commissioner may require any company subject to taxes imposed by this chapter to furnish any information the commissioner determines necessary to compute correctly the amount of the tax under this chapter. The commissioner may examine the books, records, and files of a compan…

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

1. A company may file a claim for credit or refund of an overpayment of any tax imposed by this chapter within six months after the due date of the return or within six months after the return was filed, whichever period expires later. 2. A claim for credit or refund must be made…

Every company required to make a return and pay any taxes under this chapter shall preserve records of retail sales as the commissioner may require. Every company shall preserve for a period of three years and three months all invoices and other records of electricity delivered t…

The tax under this chapter constitutes a first and paramount lien in favor of the state of North Dakota upon all property and rights to property, whether real or personal, belonging to the taxpayer. The lien is subject to collection, indexing, and other action in the manner provi…

If a limited liability limited partnership taxable under this chapter fails for any reason to file the required returns or to pay the tax due, the general partners, jointly or severally, charged with the responsibility for the preparation of the returns and payment of the tax are…

The commissioner may require a sufficient bond from any company charged with making and filing reports and payment of taxes under this chapter. Any required bond must run to the state of North Dakota and be conditioned upon making and filing of reports as required by law or rule …

1. The commissioner shall transfer to the state treasurer, for deposit in the general fund, thirty-three percent of the revenue collected under subsection 1 of section 57-33.2-04 for wind projects that: a. Begin initial construction after December 31, 2020. b. Have been in operat…

The electric generation, transmission, and distribution tax fund is appropriated as a continuing appropriation to the state treasurer for allocation and distribution to counties by April first of each year as provided in this section. The commissioner shall make the necessary all…

If any company refuses or neglects to make the reports required by this chapter, or refuses or neglects to furnish any information requested, the commissioner shall use the best facts and estimates available to determine the tax due. The tax must be imposed upon the basis of that…

As used in this chapter, unless the context otherwise requires: 1. "Charges for mobile telecommunications services" means any charge for or associated with the provision of commercial mobile radio service, as defined in section 20.3 of title 47 of the Code of Federal Regulations …

1. This chapter applies to any tax, charge, or fee levied by a taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunications services, regardless of whether the tax, charge, or fee is imposed on the vendor …

Notwithstanding any other provision of law or any ordinance or resolution of a political subdivision, including a political subdivision operating under a home rule charter, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which a…

1. A home service provider is to be held harmless from any tax, charge, or fee liability in this state that otherwise would be due solely as a result of an assignment of a street address to an incorrect taxing jurisdiction if, subject to subsection 4, the home service provider em…

1. If a customer believes that an amount of tax, assignment of place of primary use, or taxing jurisdiction included on a billing is erroneous, the customer shall notify the home service provider in writing. The customer shall include in this written notification the street addre…

If a court of competent jurisdiction enters a final judgment on the merits that is based on federal law, is no longer subject to appeal, and substantially limits or impairs the essential elements of the Mobile Telecommunications Sourcing Act [Pub. L. 106-252; 114 Stat. 626], then…

The following words, terms, and phrases, when used in this chapter, have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning: 1. "Federal gross estate" means the gross estate of a decedent as determined for federal estate ta…

A tax is hereby imposed upon the transfer of the North Dakota taxable estate of every decedent as prescribed in this chapter.

Repealed by S.L. 1979, ch. 600, § 4.

1. The amount of tax imposed upon the transfer of the North Dakota taxable estate must be equal to the maximum tax credit allowable for state death taxes against the federal estate tax imposed with respect to a decedent's estate which has a taxable situs in this state. If only a …

Repealed by S.L. 1981, ch. 584, § 5. 57-37.1-06. Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes. If an estate owes tax under this chapter, the personal representative of the estate shall file with the tax c…

The tax imposed by this chapter is due and payable at the death of the decedent, and if not paid within fifteen months after the date of death, must bear interest at the rate of one percent per month or fraction thereof to be computed from the expiration of fifteen months after d…

1. The tax commissioner shall collect the tax imposed by this chapter and shall pay over the same to the state treasurer at the end of each calendar month and at the time of payment shall provide the state treasurer with a listing of estates of decedents from which the taxes were…

The beneficiaries are personally liable for their respective share of the tax imposed by this chapter, as well as the personal representative, and if the personal representative pays the tax, the personal representative may recover the tax from the beneficiaries in accordance wit…

Whenever any estate is liable to pay a tax, the amount of the tax, including any interest or addition to the tax, is a lien in favor of the state of North Dakota on the real and personal property of the estate from the time the tax commissioner files a notice of estate tax lien w…

1. The valuation of all property includable in the North Dakota taxable estate of a decedent is subject to review and approval of the tax commissioner. 2. It is the duty of the personal representative to file an estate tax return and, before the final settlement of an estate, to …

Repealed by S.L. 1997, ch. 497, § 4.

Repealed by S.L. 1997, ch. 497, § 4.

A personal representative is liable for all taxes payable on the estate with interest as provided in this chapter until the same have been paid. In no case may such personal representative be liable for a greater sum than is actually received by the personal representative.

Every person who willfully and knowingly subscribes or makes any false statement of facts, or knowingly subscribes or exhibits any false paper or false report with intent to deceive the tax commissioner, or any appraiser appointed pursuant to the provisions of this chapter or tit…

1. The tax commissioner shall have complete supervision of the enforcement and collection of all taxes due under this chapter and shall make such rules as may be necessary for the interpretation and enforcement thereof. The tax commissioner may call upon other departments of the …

1. If the tax commissioner has reason to believe that the estate of a decedent may be subject to assessment of tax under the provisions of this chapter and no estate tax return has been filed within fifteen months following the death of the decedent, the tax commissioner shall ci…

An action may be brought against the state by any interested person for the purpose of quieting title to any property against a lien, or claim of lien, for an estate tax under this chapter, or for the purpose of having it determined that any such property is not subject to any li…

1. The personal representative shall file an estate tax return pursuant to this chapter for the estate of any decedent for whom a federal estate tax return is required to be filed if the federal gross estate includes any property or interest in property that has a situs in North …

The secrecy of returns must be guarded except as follows: 1. Except when otherwise directed by judicial order or as provided in section 57-37.1-08 or as is otherwise provided by law, the tax commissioner and the tax commissioner's deputies, agents, clerks, and other officers and …

As used in this chapter, unless the context otherwise requires: 1. "Business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, managem…

Any taxpayer having income from business activity which is taxable both within and without this state, including a public utility, shall allocate and apportion the taxpayer's net income as provided in this chapter.

For purposes of allocation and apportionment of income under this chapter, a taxpayer is taxable in another state if: 1. In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a co…

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, must be allocated, net of related expenses, as provided in sections 57-38.1-05 through 57-38.1…

1. Net rents and royalties from real property located in this state are allocable to this state. 2. Net rents and royalties from tangible personal property are allocable to this state: a. If and to the extent that the property is utilized in this state; or b. In their entirety if…

1. Capital gains and losses from sales of real property located in this state are allocable to this state. 2. Capital gains and losses from sales of tangible personal property are allocable to this state if: a. The property had a situs in this state at the time of the sale; or b.…

Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.

1. Patent and copyright royalties are allocable to this state: a. If and to the extent that the patent or copyright is utilized by the payer in this state; or b. If and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not tax…

1. Except as permitted under subsections 2 through 4, all business income must be apportioned to this state by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor plus the sales factor, and the denominator of which is three.…

The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangi…

Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subr…

The average value of property must be determined by averaging the values at the beginning and ending of the tax period but the tax commissioner may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the ta…

The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period.

Compensation is paid in this state if: 1. The individual's service is performed entirely within the state; 2. The individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the …