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
Universal Citation: ND Admin Code ยง 81-03-05.1-01
Current through Supplement No. 394, October, 2024
Cooperative corporations, such as grain elevators, oil companies, creameries, locker plants, and others, which distribute their income through patronage dividends are not exempted from filing state income tax returns.
General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38-09, 57-38-09.1, 57-38-32
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