North Dakota Administrative Code Title 81 — Tax Commissioner

118 sections.

• 81-01-01-01 Definitions
• 81-01-01-02 Organization and functions of the North Dakota tax department
• 81-01-02-01 Source note not part of rule
• 81-01-02-02 Headnotes and cross-references not part of rule
• 81-03-04-01 Corporation required to report and pay estimated tax and interest - Refund of overpayment
• 81-03-04-02 Payments of estimated taxes by individuals, estates, and trusts
• 81-03-04-03 Estimated income tax payment
• 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
• 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
• 81-03-10-01 Designation of overpayment amount
• 81-03-10-02 Available overpayment
• 81-03-10-03 Designation for taxpayers owing tax
• 81-03-10-04 Taxpayers with no overpayment or balance due
• 81-08-01-01 Source note not part of rule
• 81-08-01-02 Headnote, cross-reference, and source note not part of rule
• 81-08-02-01 Definitions
• 81-08-02-02 Nature of coal severance tax
• 81-08-02-03 Reporting and paying coal severance tax
• 81-08-02-04 Coal severance tax rate
• 81-08-02-05 Coal severance tax in lieu of sales or use taxes on coal
• 81-08-03-01 Definitions
• 81-08-03-02 Taxable electrical production
• 81-08-03-03 Installed capacity
• 81-08-03-04 Calculation of reduced tax rate
• 81-08-03-05 Maximum benefit under reduced tax rate
• 81-08-03-06 Taxable synthetic natural gas
• 81-08-03-07 Byproducts revenue exempt from taxation
• 81-09-01-01 Source note not part of rule
• 81-09-01-02 Headnote, cross-reference, and source note not part of rule
• 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
• 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
• 81-09-02-12 Postproduction costs for periods prior to July 1, 1991
• 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
• 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
• 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
• 81-09-03-04 Designation of a property on an individual well basis - Notification by operator
• 81-09-03-05 Rate reduction for qualifying secondary and tertiary recovery projects
• 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
• 81-09-03-07 Stripper well exemption
• 81-09-03-08 Work-over exemption
• 81-09-03-09 Trigger provision applicable to oil extraction tax rate
• 81-09-03-10 Horizontal reentry well exemption
• 81-09-03-11 Two-year inactive well exemption
• 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