North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-05.1 - Income Tax on Corporations
- Section 81-03-05.1-01 - Cooperatives required to file
- Section 81-03-05.1-02 - Computation of unitary business income subject to apportionment [Repealed]
- Section 81-03-05.1-03 - DISC and FSC subject to North Dakota income tax
- Section 81-03-05.1-04 - DISC distributions
- Section 81-03-05.1-05 - Subchapter S corporation tax credits
- Section 81-03-05.1-06 - Tax credit for research and experimental expenditures
- Section 81-03-05.1-07 - Net operating losses
- Section 81-03-05.1-08 - Consolidated returns
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