North Dakota Administrative Code Title 81 — Tax Commissioner
Article 81 — 01 — General Administration4 sections
Chapter 81 — 01-01
Chapter 81 — 01-02
Article 81 — 01.1 — Practice and Procedure34 sections
Chapter 81 — 01.1-01
- 81-01.1-01-01 Applicability
- 81-01.1-01-02 Definitions
- 81-01.1-01-02.1 Computation of time for response - Service by mail - Effect of mail refusal
- 81-01.1-01-03 Examination or investigation for purposes of an audit
- 81-01.1-01-04 Audit requests - Enforcement
- 81-01.1-01-05 Time for completion of an audit
- 81-01.1-01-06 Protest of notice of determination or refund change
- 81-01.1-01-07 Response to statement of grounds
- 81-01.1-01-08 Notice of reconsideration
- 81-01.1-01-09 Waiver of interest and penalty - Waiver of interest in certain circumstances
- 81-01.1-01-10 Waiver of penalty and interest based on written opinion signed by a division director or section supervisor
- 81-01.1-01-11 Opinion of the tax commissioner
- 81-01.1-01-12 Tape recordings
- 81-01.1-01-13 Reaudit
Chapter 81 — 01.1-02
- 81-01.1-02-01 Formal hearing before tax commissioner
- 81-01.1-02-02 Taxpayer right to administrative hearing on refund issue
- 81-01.1-02-02.1 Complaint - Time for filing - Extensions granted
- 81-01.1-02-03 Notice of intent to proceed to hearing - Answer - Time for filing
- 81-01.1-02-03.1 Rules governing administrative proceedings
- 81-01.1-02-04 Place of formal hearing
- 81-01.1-02-05 Appointment of hearing officer - Powers
- 81-01.1-02-06 Time for hearing
- 81-01.1-02-07 Persons authorized to represent taxpayer
Chapter 81 — 01.1-03
Chapter 81 — 01.1-04
- 81-01.1-04-01 Purpose
- 81-01.1-04-02 Definitions
- 81-01.1-04-03 Recordkeeping requirements - General
- 81-01.1-04-04 Recordkeeping requirements - Machine-sensible records
- 81-01.1-04-05 Records maintenance requirements
- 81-01.1-04-06 Access to machine-sensible records
- 81-01.1-04-07 Taxpayer responsibility and discretionary authority
- 81-01.1-04-08 Alternative storage media
- 81-01.1-04-09 Effect on hardcopy recordkeeping requirements
- 81-01.1-04-10 Records retention - Time period
Article 81 — 02.1 — Property Taxes22 sections
Chapter 81 — 02.1-01
- 81-02.1-01-01 Definitions
- 81-02.1-01-02 Filing requirements
- 81-02.1-01-03 Form and contents of application
- 81-02.1-01-04 Computation of tax
- 81-02.1-01-05 Filing procedures for the counties - Payment of tax
- 81-02.1-01-05.1 Form of tax permit
- 81-02.1-01-06 Accounting of mobile home taxes
- 81-02.1-01-07 Due dates
- 81-02.1-01-08 Noncompliance by mobile home owner
- 81-02.1-01-09 Penalties cannot be waived
- 81-02.1-01-10 Collections
- 81-02.1-01-11 Application by new owner not required if mobile home has current permit
- 81-02.1-01-12 Permit nontransferable
- 81-02.1-01-13 Mobile home temporarily in state
- 81-02.1-01-14 Tax not applicable to licensed mobile home dealers
- 81-02.1-01-15 Liability for taxes upon sale of mobile home
- 81-02.1-01-15.1 Priority for delinquent taxes
- 81-02.1-01-16 No refunds or credits upon sale or disposition
- 81-02.1-01-17 Moving permit
- 81-02.1-01-18 Tax permits lost or destroyed
Chapter 81 — 02.1-03
Article 81 — 03 — Income Taxes and Privilege Taxes Based on Income121 sections
Chapter 81 — 03-01.1
- 81-03-01.1-01 Reaudit and reassessment Repealed
- 81-03-01.1-02 Taxpayer may be required to file a pro forma federal income tax return
- 81-03-01.1-03 Interest on obligations of the United States and of the states and their political subdivisions
- 81-03-01.1-04 Computation of interest on refunds Repealed
- 81-03-01.1-05 Computation of interest on an extension, a late payment, underpayment, and additional tax found due through audit or mathematical verification Repealed
- 81-03-01.1-06 Income tax exemption for new and expanding business
- 81-03-01.1-07 Venture capital corporation Repealed
- 81-03-01.1-08 Tax credits
- 81-03-01.1-09 Requirement to report federal changes
- 81-03-01.1-10 Employers required to file information returns
Chapter 81 — 03-02.1
- 81-03-02.1-01 Credit for taxes paid to another state
- 81-03-02.1-02 Deduction for federal income tax liability - Limitation
- 81-03-02.1-03 Moving expenses - Adjustment
- 81-03-02.1-04 Reporting - Resident trusts or estates
- 81-03-02.1-05 Reporting - Income earned by husband and wife Repealed
- 81-03-02.1-06 Adjustments for pay received from armed forces
- 81-03-02.1-07 Adjustments for sale or lease of agricultural land to beginning farmer
- 81-03-02.1-08 Adjustments for sale or lease of revenue-producing enterprise to beginning businessman
- 81-03-02.1-09 Exemptions - Separate filers Repealed
- 81-03-02.1-10 Limitations on adjustments available on form ND-2 or form 37
- 81-03-02.1-11 Credit for premiums for long-term care insurance coverage
- 81-03-02.1-12 Seed capital investment credit - Limitations on credit - Carryover
- 81-03-02.1-12.1 Agricultural commodity processing facility investment credit - Limitations on credit - Carryover
Chapter 81 — 03-02.2
Chapter 81 — 03-03.1
Chapter 81 — 03-03.2
Chapter 81 — 03-04
Chapter 81 — 03-05.1
- 81-03-05.1-01 Cooperatives required to file
- 81-03-05.1-02 Computation of unitary business income subject to apportionment Repealed
- 81-03-05.1-03 DISC and FSC subject to North Dakota income tax
- 81-03-05.1-04 DISC distributions
- 81-03-05.1-05 Subchapter S corporation tax credits
- 81-03-05.1-06 Tax credit for research and experimental expenditures
- 81-03-05.1-07 Net operating losses
- 81-03-05.1-08 Consolidated returns
Chapter 81 — 03-05.2
- 81-03-05.2-01 Definitions
- 81-03-05.2-02 Water's edge election
- 81-03-05.2-03 Method of reporting
- 81-03-05.2-04 Elements of the water's edge combined report
- 81-03-05.2-05 Domestic disclosure spreadsheet
- 81-03-05.2-06 Failure to comply with water's edge election
- 81-03-05.2-06.1 Recission of a water's edge election
- 81-03-05.2-07 Procedure for review of tax commissioner's recision of water's edge election
- 81-03-05.2-08 Administrative provisions of income tax law applicable
Chapter 81 — 03-05.3
Chapter 81 — 03-05.4
Chapter 81 — 03-05.5
Chapter 81 — 03-09
- 81-03-09-01 General
- 81-03-09-02 Definitions
- 81-03-09-03 Business and nonbusiness income defined
- 81-03-09-04 Two or more businesses of a single taxpayer
- 81-03-09-05 Business and nonbusiness income - Application of definitions Repealed
- 81-03-09-06 The numerator of the revenue factor is the total revenue of the taxpayer in this state during the income year
- 81-03-09-07 Apportionment
- 81-03-09-08 Combined report
- 81-03-09-09 Allocation
- 81-03-09-10 Consistency and uniformity in reporting
- 81-03-09-11 Taxable in another state - In general
- 81-03-09-12 Taxable in another state - When a taxpayer is "subject to" a tax
- 81-03-09-13 Taxable in another state - When a state has jurisdiction to subject a taxpayer to a net income tax
- 81-03-09-14 Apportionment formula
- 81-03-09-15 Property factor - In general
- 81-03-09-16 Property factor - Property used for the production of business income
- 81-03-09-17 Property factor - Consistency in reporting
- 81-03-09-18 Property factor - Numerator
- 81-03-09-19 Property factor - Valuation of owned property
- 81-03-09-20 Property factor - Valuation of rented property
- 81-03-09-21 Property factor - Averaging property values
- 81-03-09-21.1 Property factor - Intangible drilling costs
- 81-03-09-22 Payroll factor - In general
- 81-03-09-23 Payroll factor - Denominator
- 81-03-09-24 Payroll factor - Numerator
- 81-03-09-25 Payroll factor - Compensation paid in this state
- 81-03-09-26 Sales factor - In general
- 81-03-09-27 Sales factor - Denominator
- 81-03-09-28 Sales factor - Numerator
- 81-03-09-29 Sales factor - Sales of tangible personal property in this state
- 81-03-09-30 Sales factor - Sales of tangible personal property to United States government in this state
- 81-03-09-31 Sales factor - Sales other than sales of tangible personal property in this state
- 81-03-09-32 Special rules - In general
- 81-03-09-33 Special rules - Property factor
- 81-03-09-34 Special rules - Sales factor
- 81-03-09-35 Special rules - Railroads
- 81-03-09-36 Special rules - Airlines
- 81-03-09-37 Special rules - Trucking companies
- 81-03-09-38 Special rules - Television and radio broadcasting
- 81-03-09-39 Special rules - Publishing
Chapter 81 — 03-09.1
Chapter 81 — 03-09.2
Chapter 81 — 03-10
Article 81 — 04.1 — Sales and Use Taxes106 sections
Chapter 81 — 04.1-01
- 81-04.1-01-01 Purpose
- 81-04.1-01-02 Confidential information Repealed
- 81-04.1-01-03 Taxable sales - Engaging in business Repealed
- 81-04.1-01-03.1 Definitions
- 81-04.1-01-04 Permits
- 81-04.1-01-05 Direct payment permits
- 81-04.1-01-06 Sale of business - Permit not transferable
- 81-04.1-01-07 Change of location
- 81-04.1-01-08 Deduction for administrative expense
- 81-04.1-01-08.1 Monthly sales tax returns
- 81-04.1-01-09 Deposits or prepayments on purchase price of tangible personal property
- 81-04.1-01-09.1 Effect of rate changes
- 81-04.1-01-10 Freight, delivery, and other transportation charges
- 81-04.1-01-11 Finance or carrying charges
- 81-04.1-01-12 Processing
- 81-04.1-01-13 Containers, wrapping materials, cartons, string
- 81-04.1-01-14 Receipts from sales of taxable materials, supplies, and services
- 81-04.1-01-15 Certificate of resale
- 81-04.1-01-16 Casual or occasional sales
- 81-04.1-01-17 Used or secondhand tangible personal property
- 81-04.1-01-18 Goods on consignment
- 81-04.1-01-19 Sale of traded-in property
- 81-04.1-01-20 Repossessed and returned property
- 81-04.1-01-21 Articles made to order
- 81-04.1-01-22 Services
- 81-04.1-01-23 Manufacturing machinery and equipment
- 81-04.1-01-23.1 Recyclers
- 81-04.1-01-23.2 Agricultural commodity processing facility
- 81-04.1-01-23.3 Computer and telecommunications equipment
- 81-04.1-01-24 Manufacturer's and retailer's federal excise tax Repealed
- 81-04.1-01-25 Credit sales and bad debts
- 81-04.1-01-26 Purchases subject to use tax
- 81-04.1-01-27 Bookkeeping requirements Repealed
- 81-04.1-01-27.1 Recordkeeping a sales and use tax transaction Repealed
- 81-04.1-01-28 Coupons
- 81-04.1-01-29 Calculation of tax
- 81-04.1-01-30 Taxing separate articles Repealed
Chapter 81 — 04.1-02
Chapter 81 — 04.1-03
- 81-04.1-03-01 Sales to American Indians - Sales on an Indian reservation
- 81-04.1-03-01.1 State-tribal tax administration agreement - Effect on other rules
- 81-04.1-03-02 Sales by employers to employees
- 81-04.1-03-03 Food and food products for human consumption
- 81-04.1-03-04 Sales in interstate commerce
- 81-04.1-03-05 Sales of legal tender coins, currency, and precious metals
- 81-04.1-03-06 Meal tickets and gift certificates
- 81-04.1-03-07 Sales to owners or operators of a building
- 81-04.1-03-08 Sales by trustees, receivers, executors, and administrators
- 81-04.1-03-09 Sales of microfiche
- 81-04.1-03-10 Mailing lists
- 81-04.1-03-11 Computers - Hardware and software
- 81-04.1-03-12 Sales by political parties and political committees
- 81-04.1-03-13 Sales to a person from Montana
- 81-04.1-03-14 Sales to residents of Canada
Chapter 81 — 04.1-04
- 81-04.1-04-01 Agriculture - Commercial chemicals and seeds for planting
- 81-04.1-04-02 Agriculture - Farm machinery and irrigation equipment - Farm machinery and irrigation equipment repair parts
- 81-04.1-04-03 Agriculture - Livestock and poultry feeds
- 81-04.1-04-04 Amusement - Admission receipts - Public school districts
- 81-04.1-04-05 Amusement - Fair operators and concessionaires
- 81-04.1-04-06 Amusement - Games of chance
- 81-04.1-04-07 Amusement - Materials purchased by religious, educational, and charitable organizations
- 81-04.1-04-07.1 Educational, religious, or charitable sales activities Repealed
- 81-04.1-04-08 Amusement - Skating rinks
- 81-04.1-04-09 Amusement - Tickets and admissions to places of amusement - Charges for participation in amusement
- 81-04.1-04-10 Vending machines
- 81-04.1-04-10.1 Amusement - Coin-operated amusement devices Repealed
- 81-04.1-04-11 Auctions - Auctioneers, agents, and public auctions
- 81-04.1-04-12 Auctions - Foreclosure sales
- 81-04.1-04-13 Automobiles - Sales
- 81-04.1-04-14 Automobiles - Tire and tube repairing Repealed
- 81-04.1-04-15 Automobiles - Washing, waxing, and lubrication
- 81-04.1-04-16 Banks - Federal and state credit unions
- 81-04.1-04-17 Banks - Purchases and sales by national banks, state banks, trust companies, and savings and loan associations
- 81-04.1-04-18 Banks - Sales by loan or finance companies
- 81-04.1-04-19 Blacksmith and machine shops
- 81-04.1-04-20 Contractors
- 81-04.1-04-20.1 Highway contractor's tax Repealed
- 81-04.1-04-21 Florists and nurserymen
- 81-04.1-04-22 Funeral homes - Memorial stones
- 81-04.1-04-23 Health - Drugstores, druggists, and pharmacists
- 81-04.1-04-24 Health - Hospitals and infirmaries
- 81-04.1-04-25 Health - Physicians
- 81-04.1-04-26 Hotel, restaurant, and lodging
- 81-04.1-04-27 Laundries and drycleaners
- 81-04.1-04-28 Military - Army or navy personnel and veterans
- 81-04.1-04-29 Minerals - Coal
- 81-04.1-04-30 Minerals - Coke and natural gas sold to industrial users
- 81-04.1-04-31 Manufactured homes
- 81-04.1-04-32 Manufactured homes - Sales and rentals
- 81-04.1-04-33 Moving and storage companies
- 81-04.1-04-34 Pawnbrokers
- 81-04.1-04-35 Pit operators - Sand and gravel - Truckers and haulers
- 81-04.1-04-36 Picture framers
- 81-04.1-04-37 Photographers and photofinishers
- 81-04.1-04-38 Printers, mimeographers, duplicators, and lithographers
- 81-04.1-04-39 Rural electric cooperatives
- 81-04.1-04-40 Rentals and rental agencies
- 81-04.1-04-41 Telephone companies Repealed
- 81-04.1-04-41.1 Communication service
- 81-04.1-04-41.2 Communication equipment
- 81-04.1-04-42 Signs - Sales, rental, and leasing
- 81-04.1-04-43 School - Students - Fraternities and sororities
- 81-04.1-04-44 School - Students - Supplies
- 81-04.1-04-45 Transportation - Dining
Article 81 — 05.1 — Motor Vehicle Excise Tax9 sections
Chapter 81 — 05.1-01
- 81-05.1-01-01 Definitions
- 81-05.1-01-02 Motor vehicle excise tax imposed
- 81-05.1-01-03 Exemptions
- 81-05.1-01-04 Leasing and rental companies
- 81-05.1-01-05 Purchases by Indians
- 81-05.1-01-06 Company-owned vehicles
- 81-05.1-01-07 Nonfranchise purchases
- 81-05.1-01-08 Purchase of vehicles with extra equipment
- 81-05.1-01-09 Refunds
Article 81 — 06.1 — Motor Fuel Tax5 sections
Chapter 81 — 06.1-02
- 81-06.1-02-01 Motor vehicle fuel tax imposed Repealed
- 81-06.1-02-02 Importer for use tax imposed Repealed
- 81-06.1-02-04 Aviation fuel tax imposed Repealed
- 81-06.1-02-05 Tax deductions allowed to retail outlets
- 81-06.1-02-06 Tax reduction, exemption, credit, or refund on gasoline containing alcohol Repealed
Article 81 — 07.1 — Estate Tax5 sections
Chapter 81 — 07.1-01
Article 81 — 08 — Coal Taxes14 sections
Chapter 81 — 08-01
Chapter 81 — 08-02
Chapter 81 — 08-03
Article 81 — 09 — Oil and Gas Gross Production and Oil Extraction Taxes41 sections
Chapter 81 — 09-01
Chapter 81 — 09-02
- 81-09-02-01 Definitions
- 81-09-02-02 Procedure for review of commissioner's determination of additional tax, penalty, and interest
- 81-09-02-03 Procedure for refund of overpayments, duplicate payments, and erroneous payments of tax
- 81-09-02-03.1 Interest on refunds
- 81-09-02-03.2 Procedure for limited review of amended returns submitted with claim for credit or refund
- 81-09-02-04 Due dates for filing a return and paying tax
- 81-09-02-05 Extension of due date for filing a return or paying tax
- 81-09-02-06 Penalty for failure to file a return and procedure for review of imposition of penalty
- 81-09-02-06.1 Penalty and interest on delinquent tax
- 81-09-02-07 Injected oil
- 81-09-02-08 Determination of gross value Repealed
- 81-09-02-09 Definition of arm's length contract
- 81-09-02-09.1 Reduction from gas volumes and reporting
- 81-09-02-10 Condensate recovered from a gas stream
- 81-09-02-11 Tax reimbursement Repealed
- 81-09-02-12 Postproduction costs for periods prior to July 1, 1991 Repealed
- 81-09-02-13 Measurement or determination of oil or gas production
- 81-09-02-14 Taxation of volume gains
- 81-09-02-14.1 Taxation of oil pipeline volume gains
- 81-09-02-15 Exempt royalty interests
- 81-09-02-16 Exemption for lease use gas
- 81-09-02-17 Definition of gas base rate adjustment and tax rate Repealed
- 81-09-02-18 Method for calculating the tax rate on gas
- 81-09-02-19 Reporting requirements for producers and purchasers
- 81-09-02-20 Waiver of requirement to file producer's report
Chapter 81 — 09-03
- 81-09-03-01 Application of oil and gas gross production tax rules to the oil extraction tax
- 81-09-03-02 Definitions
- 81-09-03-03 Determination of a property - Operator's election to designate individual wells as separate properties Repealed
- 81-09-03-04 Designation of a property on an individual well basis - Notification by operator Repealed
- 81-09-03-05 Rate reduction for qualifying secondary and tertiary recovery projects Repealed
- 81-09-03-05.1 Tax incentives for qualifying secondary recovery projects
- 81-09-03-05.2 Tax incentives for qualifying tertiary recovery projects
- 81-09-03-05.3 Reporting requirements for secondary and tertiary recovery projects
- 81-09-03-06 New well exemption for vertical and horizontal wells Repealed
- 81-09-03-07 Stripper well exemption
- 81-09-03-08 Work-over exemption Repealed
- 81-09-03-09 Trigger provision applicable to oil extraction tax rate Repealed
- 81-09-03-10 Horizontal reentry well exemption Repealed
- 81-09-03-11 Two-year inactive well exemption Repealed
Article 81 — 10.1 — Financial Institutions Tax3 sections
Chapter 81 — 10.1-01
Article 81 — 12 — Alcohol and Beer Taxes12 sections
Chapter 81 — 12-01
- 81-12-01-01 Forms
- 81-12-01-02 Source of supply
- 81-12-01-03 Liquor supplier reporting requirements
- 81-12-01-04 Beer suppliers reporting requirements
- 81-12-01-05 Beer wholesalers reporting requirements
- 81-12-01-06 Beer tax credit
- 81-12-01-07 Liquor wholesalers reporting requirements
- 81-12-01-08 Cash for beer
- 81-12-01-09 Commercial credit for liquor
- 81-12-01-10 Promotional items
- 81-12-01-11 Recordkeeping - Items provided to retailers
- 81-12-01-12 Equal information to retailers