https://library.partnertax.ai/us-nd/regs/ 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-03-09-21.1 History: Effective July 1, 1985. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57 -38-12, 57 -38-13, 57 -38-14, 57 -38.1-02, 57 -38.1-10,57-38.1-11, 57-38.1-12, 57-59-01 https://library.partnertax.ai/us-nd/regs/81-03-09-22 History: Amended effective June 1, 1992. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-13, 57-59-01 (art.IV(13)) https://library.partnertax.ai/us-nd/regs/81-03-09-23 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-13, 57-59-01 (art.IV(13)) https://library.partnertax.ai/us-nd/regs/81-03-09-24 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-13, 57-59-01 (art.IV(13)) https://library.partnertax.ai/us-nd/regs/81-03-09-25 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-14, 57-59-01 (art.IV(14)) 14 https://library.partnertax.ai/us-nd/regs/81-03-09-26 History: Amended effective March 1, 1988. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-15, 57-59-01 (art.IV(15)) https://library.partnertax.ai/us-nd/regs/81-03-09-27 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-03-09-28 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-15, 57-59-01 (art.IV(15)) https://library.partnertax.ai/us-nd/regs/81-03-09-29 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-16, 57-59-01 (art.IV(16)) https://library.partnertax.ai/us-nd/regs/81-03-09-30 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-16, 57-59-01 (art.IV(16)) https://library.partnertax.ai/us-nd/regs/81-03-09-31 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-17, 57-59-01 (art.IV(17)) 19 https://library.partnertax.ai/us-nd/regs/81-03-09-32 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-18, 57-59-01 (art.IV(18)) https://library.partnertax.ai/us-nd/regs/81-03-09-33 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-18, 57-59-01 (art.IV(18)) https://library.partnertax.ai/us-nd/regs/81-03-09-34 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-18, 57-59-01 (art.IV(18)) https://library.partnertax.ai/us-nd/regs/81-03-09-35 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-03-09-36 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-03-09-37 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-03-09-38 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-03-09-39 History: Effective April 1,1995. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38, 57-38.1, 57-59 36 https://library.partnertax.ai/us-nd/regs/81-03-10-01 History: Effective July 1, 1989; amended effective November 1, 1991; June 1, 2002; July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-34.3, 57-38-35.1 https://library.partnertax.ai/us-nd/regs/81-03-10-02 History: Effective July 1, 1989; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-34.3, 57-38-35.1(3), 57-38-38(1), 57-38-62, 57-38.3 https://library.partnertax.ai/us-nd/regs/81-03-10-03 History: Effective July 1, 1989; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-34.3, 57-38-35.1 https://library.partnertax.ai/us-nd/regs/81-03-10-04 History: Effective July 1, 1989; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-34.3, 57-38-35.1 2 https://library.partnertax.ai/us-nd/regs/81-08-01-01 General Authority: NDCC 57-61-08 Law Implemented: NDCC 57-61 https://library.partnertax.ai/us-nd/regs/81-08-01-02 General Authority: NDCC 57-61-08 Law Implemented: NDCC 57-61 1 https://library.partnertax.ai/us-nd/regs/81-08-02-01 History: Amended effective September 1, 1979; July 1, 1985; November 1, 1987. General Authority: NDCC 57-61-08 Law Implemented: NDCC 57-61 https://library.partnertax.ai/us-nd/regs/81-08-02-02 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-08-02-03 History: Amended effective July 1, 1985. General Authority: NDCC 57-61-08 1 Law Implemented: NDCC 57-61-02, 57-61-03 https://library.partnertax.ai/us-nd/regs/81-08-02-04 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-08-02-05 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-08-03-01 History: Effective November 1, 1987. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03 https://library.partnertax.ai/us-nd/regs/81-08-03-02 History: Effective November 1, 1987. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03 https://library.partnertax.ai/us-nd/regs/81-08-03-03 History: Effective November 1, 1987. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03 https://library.partnertax.ai/us-nd/regs/81-08-03-04 History: Effective November 1, 1987. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03 https://library.partnertax.ai/us-nd/regs/81-08-03-05 History: Effective November 1, 1987. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03 https://library.partnertax.ai/us-nd/regs/81-08-03-06 History: Effective November 1, 1987. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03 https://library.partnertax.ai/us-nd/regs/81-08-03-07 History: Effective November 1, 1987; amended effective July 1, 1989; November 1, 1991; July 1, 1998; June 1, 2002. General Authority: NDCC 57-60-12 Law Implemented: NDCC 57-60-01, 57-60-02, 57-60-03 2 https://library.partnertax.ai/us-nd/regs/81-09-01-01 History: Effective July 1, 1982. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51, 57-51.1 https://library.partnertax.ai/us-nd/regs/81-09-01-02 History: Effective July 1, 1982. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51, 57-51.1 1 https://library.partnertax.ai/us-nd/regs/81-09-02-01 History: Effective July 1, 1982; amended effective August 1, 1986; July 1, 1989; June 1, 1992; April 1, 1995; September 1, 1997. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51 https://library.partnertax.ai/us-nd/regs/81-09-02-02 History: Effective July 1, 1982; amended effective August 1, 1986; July 1, 1989; May 1, 1991; June 1, 1992. General Authority: NDCC 57-51-21 Law Implemented: NDCC 28-01-16, 57-01-02, 57-01-11, 57-51-07, 57-51-09 https://library.partnertax.ai/us-nd/regs/81-09-02-03 History: Effective October 1, 1987; amended effective July 1, 1989; May 1, 1991; June 1, 1992; April 1, 1995; June 1, 2002. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-01-02, 57-01-07, 57-51-19 https://library.partnertax.ai/us-nd/regs/81-09-02-03.1 History: Effective July 1, 1989; amended effective June 1, 1992; August 1, 1994; June 1, 2002. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-19 https://library.partnertax.ai/us-nd/regs/81-09-02-03.2 History: Effective June 1, 1992; amended effective April 1, 1995; June 1, 2002. 4 General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-19 https://library.partnertax.ai/us-nd/regs/81-09-02-04 History: Effective July 1, 1989; amended effective June 1, 2002; April 1, 2006. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-05, 57-51-06, 57-51-10 https://library.partnertax.ai/us-nd/regs/81-09-02-05 History: Effective July 1, 1989; amended effective June 1, 1992; April 1, 2006. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-05, 57-51-06 https://library.partnertax.ai/us-nd/regs/81-09-02-06 History: Effective July 1, 1989; amended effective April 1, 1995; April 1, 2006. General Authority: NDCC 28-01-18, 57-51-21 Law Implemented: NDCC 57-51-06 https://library.partnertax.ai/us-nd/regs/81-09-02-06.1 History: Effective April 1, 1995. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-05(1), 57-51-10 https://library.partnertax.ai/us-nd/regs/81-09-02-07 History: Effective June 1, 1992. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-02, 57-51-05 https://library.partnertax.ai/us-nd/regs/81-09-02-08 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-02-09 History: Effective June 1, 1992. General Authority: NDCC 57-51-21, 57-51.1-05 Law Implemented: NDCC 57-51-01, 57-51-02.3 https://library.partnertax.ai/us-nd/regs/81-09-02-09.1 History: Effective June 1, 1992; amended effective April 1, 1995. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-01, 57-51-05 https://library.partnertax.ai/us-nd/regs/81-09-02-10 History: Effective August 1, 1986; amended effective April 1, 1995; June 1, 2002. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-02 https://library.partnertax.ai/us-nd/regs/81-09-02-11 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-02-12 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-02-13 History: Effective July 1, 1989. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-02 https://library.partnertax.ai/us-nd/regs/81-09-02-14 History: Effective June 1, 1992; amended effective September 1, 1997; June 1, 2002. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-02, 57-51-05, 57-51-06 https://library.partnertax.ai/us-nd/regs/81-09-02-14.1 History: Effective September 1, 1997. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-02, 57-51-05, 57-51-06 https://library.partnertax.ai/us-nd/regs/81-09-02-15 History: Effective August 1, 1986; amended effective July 1, 1989; March 1, 1990; June 1, 1992. General Authority: NDCC 57-51-21; ND Con X, 5 Law Implemented: NDCC 57-51-02, 57-51-02.2 https://library.partnertax.ai/us-nd/regs/81-09-02-16 History: Effective August 1, 1986; amended effective July 1, 1989. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-05 https://library.partnertax.ai/us-nd/regs/81-09-02-17 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-02-18 History: Effective August 1, 1994; amended effective June 1, 2002. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-02.2 https://library.partnertax.ai/us-nd/regs/81-09-02-19 History: Effective April 1, 1995; amended effective June 1, 2002. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-05, 57-51-06, 57-51-07 https://library.partnertax.ai/us-nd/regs/81-09-02-20 History: Effective July 1, 1998; amended effective June 1, 2002. 12 General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-06 13 https://library.partnertax.ai/us-nd/regs/81-01-01-01 History: Amended effective July 1, 2016. General Authority: NDCC 28-32-02 Law Implemented: NDCC 57-01; NDCon V, § 12 https://library.partnertax.ai/us-nd/regs/81-01-01-02 History: Amended effective December 31, 1981; June 1, 1984; January 1, 1998; July 1, 2016. General Authority: NDCC 28-32-02 3 Law Implemented: NDCC 28-32-02 4 https://library.partnertax.ai/us-nd/regs/81-01-02-01 History: Effective June 1, 1984. General Authority: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55-09 Law Implemented: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55 https://library.partnertax.ai/us-nd/regs/81-01-02-02 History: Effective June 1, 1984. General Authority: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55-09 Law Implemented: NDCC 57-37.1, 57-39.2, 57-40.2, 57-40.3-12, 57-43.1, 57-43.2, 57-55 1 https://library.partnertax.ai/us-nd/regs/81-03-04-01 History: Effective July 1, 1985; amended effective November 1, 1987; November 1, 1991; August 1, 1994; April 1, 1996; July 1, 1998. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-62 https://library.partnertax.ai/us-nd/regs/81-03-04-02 History: Effective November 1, 1987; amended effective July 1, 1989; March 1, 1990; November 1, 1991; April 1, 1996; June 1, 2002. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-45, 57-38-62, 57-38-63, 57-38-64 https://library.partnertax.ai/us-nd/regs/81-03-04-03 History: Effective November 1, 1992. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-62 3 https://library.partnertax.ai/us-nd/regs/81-03-09-01 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1, 57-59 https://library.partnertax.ai/us-nd/regs/81-03-09-02 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1, 57-59 https://library.partnertax.ai/us-nd/regs/81-03-09-03 History: Amended effective November 1, 1991. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-01(1), 57-59-01 (art.IV(1)(a)) https://library.partnertax.ai/us-nd/regs/81-03-09-04 History: Amended effective November 1, 1991. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-01(1), 57-59-01 (art.IV(1)(a)) 3 https://library.partnertax.ai/us-nd/regs/81-03-09-05 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-03-09-06 History: Effective November 1, 1987; amended effective May 1, 1991. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38, 57-38.1, 57-59 29 https://library.partnertax.ai/us-nd/regs/81-03-09-07 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-02, 57-59-01 (art.IV(2)) https://library.partnertax.ai/us-nd/regs/81-03-09-08 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-02, 57-59-01 (art.IV(2)) https://library.partnertax.ai/us-nd/regs/81-03-09-09 General Authority: NDCC 57-38-56 4 Law Implemented: NDCC 57-38.1-02, 57-59-01 (art.IV(2)) https://library.partnertax.ai/us-nd/regs/81-03-09-10 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1, 57-59 https://library.partnertax.ai/us-nd/regs/81-03-09-11 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-03, 57-59-01 (art.IV(3)) https://library.partnertax.ai/us-nd/regs/81-03-09-12 General Authority: NDCC 57-38-56 6 Law Implemented: NDCC 57-38.1-03, 57-59-01 (art.IV(3)) https://library.partnertax.ai/us-nd/regs/81-03-09-13 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-03, 57-59-01 (art.IV(3)) https://library.partnertax.ai/us-nd/regs/81-03-09-14 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-09, 57-59-01 (art.IV(9)) https://library.partnertax.ai/us-nd/regs/81-03-09-15 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-10, 57-59-01 (art.IV(10)) 7 https://library.partnertax.ai/us-nd/regs/81-03-09-16 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-10, 57-59-01 (art.IV(10)) https://library.partnertax.ai/us-nd/regs/81-03-09-17 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-10, 57-59-01 (art.IV(10)) https://library.partnertax.ai/us-nd/regs/81-03-09-18 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-10, 57-59-01 (art.IV(10)) https://library.partnertax.ai/us-nd/regs/81-03-09-19 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-11, 57-59-01 (art.IV(11)) https://library.partnertax.ai/us-nd/regs/81-03-09-20 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-11, 57-59-01 (art.IV(11)) https://library.partnertax.ai/us-nd/regs/81-03-09-21 General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-12, 57-59-01 (art.IV(12)) https://library.partnertax.ai/us-nd/regs/81-09-03-01 History: Effective July 1, 1982. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51.1-05 https://library.partnertax.ai/us-nd/regs/81-09-03-02 History: Effective August 1, 1986; amended effective October 1, 1987; March 1, 1990; June 1, 1992; April 1, 1996; April 1, 2006; July 1, 2016. General Authority: NDCC 57-51-21, 57-51.1-05 Law Implemented: NDCC 57-51.1-01(3)(4)(5)(8), 57-51.1-03(3) https://library.partnertax.ai/us-nd/regs/81-09-03-03 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-03-04 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-03-05 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-03-05.1 History: Effective June 1, 1992; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC 57-51-21, 57-51.1-05 Law Implemented: NDCC 57-51.1-01(5)(6) https://library.partnertax.ai/us-nd/regs/81-09-03-05.2 History: Effective June 1, 1992; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC 57-51-21, 57-51.1-05 Law Implemented: NDCC 57-51.1-01(5)(6) https://library.partnertax.ai/us-nd/regs/81-09-03-05.3 History: Effective June 1, 1992. General Authority: NDCC 57-51-21, 57-51.1-05 Law Implemented: NDCC 57-51.1-01(5)(6) https://library.partnertax.ai/us-nd/regs/81-09-03-06 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-03-07 History: Effective October 1, 1987; amended effective June 1, 1992. General Authority: NDCC 57-51-21, 57-51.1-05 Law Implemented: NDCC 57-51.1-03(2), 57-51-19 https://library.partnertax.ai/us-nd/regs/81-09-03-08 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-03-09 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-03-10 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-09-03-11 2026-05-25 https://library.partnertax.ai/us-nd/regs/81-12-01-01 History: Effective June 1, 2002. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-03-04, 5-03-05 https://library.partnertax.ai/us-nd/regs/81-12-01-02 History: Effective June 1, 2002; amended effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-01-11, 5-03-05, 5-01-14, 5-01-17 1 https://library.partnertax.ai/us-nd/regs/81-12-01-03 History: Effective June 1, 2002; amended effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-01-11, 5-03-01, 5-03-04, 5-03-05, 5-03-06, 5-03-09 https://library.partnertax.ai/us-nd/regs/81-12-01-04 History: Effective June 1, 2002; amended effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-01-11, 5-03-01, 5-03-04, 5-03-05, 5-03-06, 5-03-09 https://library.partnertax.ai/us-nd/regs/81-12-01-05 History: Effective June 1, 2002; amended effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-03-04, 5-03-05 https://library.partnertax.ai/us-nd/regs/81-12-01-06 History: Effective June 1, 2002; amended effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-03-04, 5-03-05 https://library.partnertax.ai/us-nd/regs/81-12-01-07 History: Effective June 1, 2002; amended effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-03-04, 5-03-05 https://library.partnertax.ai/us-nd/regs/81-12-01-08 History: Effective June 1, 2002; amended effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-01-11, 5-03-05 https://library.partnertax.ai/us-nd/regs/81-12-01-09 History: Effective June 1, 2002; amended effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-01-11, 5-03-01, 5-03-04, 5-03-05, 5-03-06 https://library.partnertax.ai/us-nd/regs/81-12-01-10 History: Effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-01-11, 5-03-05 https://library.partnertax.ai/us-nd/regs/81-12-01-11 History: Effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-01-11, 5-03-05, 5-03-06 https://library.partnertax.ai/us-nd/regs/81-12-01-12 History: Effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-01-12 5