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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-01.1-08

Tax credits

Official textlegis.nd.govlast amended

Tax credits must be taken in the following order:

# 1.

Tax credits with no carryback or carryforward provisions.

# 2.

Tax credits with carryback provisions.

# 3.

Tax credits with carryforward provisions. If there is more than one tax credit having the same priority, the tax credits must be allowed in the order that is most beneficial to the taxpayer.

Amendment history

History: Effective May 1, 1991. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-01.8, 57-38-01.16, 57-38-01.17, 57-38-30.1, 57-38-30.4, 57-38-30.5, 57-38.1-07

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-01.1-01 · Reaudit and reassessment
  2. 81-03-01.1-02 · Taxpayer may be required to file a pro forma federal…
  3. 81-03-01.1-03 · Interest on obligations of the United States and of the…
  4. 81-03-01.1-04 · Computation of interest on refunds
  5. 81-03-01.1-05 · Computation of interest on an extension, a late…
  6. 81-03-01.1-06 · Income tax exemption for new and expanding business
  7. 81-03-01.1-07 · Venture capital corporation
  8. 81-03-01.1-08 · Tax credits
  9. 81-03-01.1-09 · Requirement to report federal changes
  10. 81-03-01.1-10 · Employers required to file information returns
  11. 81-03-02.1-01 · Credit for taxes paid to another state
  12. 81-03-02.1-02 · Deduction for federal income tax liability - Limitation
  13. 81-03-02.1-03 · Moving expenses - Adjustment
  14. 81-03-02.1-04 · Reporting - Resident trusts or estates
  15. 81-03-02.1-05 · Reporting - Income earned by husband and wife
  16. 81-03-02.1-06 · Adjustments for pay received from armed forces
  17. 81-03-02.1-07 · Adjustments for sale or lease of agricultural land to…
  18. 81-03-02.1-08 · Adjustments for sale or lease of revenue-producing…
  19. 81-03-02.1-09 · Exemptions - Separate filers
  20. 81-03-02.1-10 · Limitations on adjustments available on form ND-2 or…
  21. 81-03-02.1-11 · Credit for premiums for long-term care insurance…
  22. 81-03-02.1-12 · Seed capital investment credit - Limitations on credit…
  23. 81-03-02.1-12.1 · Agricultural commodity processing facility investment…
  24. 81-03-02.2-01 · Nonresident filing status and reporting of income
  25. 81-03-02.2-01.1 · Part-year resident filing status and reporting of…
  26. 81-03-02.2-02 · Income of nonresident from tangible property located in…
  27. 81-03-02.2-04 · Deduction for federal income tax liability - Limitation
  28. 81-03-03.1-01 · Certificate of residence - Penalty
  29. 81-03-03.1-02 · Employer's application for registration
  30. 81-03-03.1-03 · Exemptions - Federal or state withholding certificate
  31. 81-03-03.1-04 · Amount of wages payable before withholding applies
  32. 81-03-03.2-01 · Definitions
  33. 81-03-03.2-02 · New jobs credit from withholding
  34. 81-03-03.2-03 · Withholding not included in new jobs credit from…
  35. 81-03-03.2-04 · New jobs credit from withholding statement
  36. 81-03-04-01 · Corporation required to report and pay estimated tax and…
  37. 81-03-04-02 · Payments of estimated taxes by individuals, estates, and…
  38. 81-03-04-03 · Estimated income tax payment
  39. 81-03-05.1-01 · Cooperatives required to file
  40. 81-03-05.1-02 · Computation of unitary business income subject to…
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