North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-03-02.1-03
Moving expenses - Adjustment
# 1.
An individual who moves out of this state and who claims moving expenses as a deduction on that individual's federal income tax return for the year in which the move was made may not deduct those expenses for purposes of computing North Dakota taxable income on individual income tax form ND-2 or form 37.
# 2.
An individual who moves into this state and who claims moving expenses as a deduction on that individual's federal income tax return for the year in which the move was made may deduct those expenses for the purpose of computing North Dakota taxable income on individual income tax form ND-2 or form 37.
Amendment history
History: Effective July 1, 1985; amended effective June 1, 2002. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-01.1
Source: view the official PDF
In this article (40 sections)
- 81-03-01.1-01 · Reaudit and reassessment
- 81-03-01.1-02 · Taxpayer may be required to file a pro forma federal…
- 81-03-01.1-03 · Interest on obligations of the United States and of the…
- 81-03-01.1-04 · Computation of interest on refunds
- 81-03-01.1-05 · Computation of interest on an extension, a late…
- 81-03-01.1-06 · Income tax exemption for new and expanding business
- 81-03-01.1-07 · Venture capital corporation
- 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
- 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
- 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…
- 81-03-02.1-08 · Adjustments for sale or lease of revenue-producing…
- 81-03-02.1-09 · Exemptions - Separate filers
- 81-03-02.1-10 · Limitations on adjustments available on form ND-2 or…
- 81-03-02.1-11 · Credit for premiums for long-term care insurance…
- 81-03-02.1-12 · Seed capital investment credit - Limitations on credit…
- 81-03-02.1-12.1 · Agricultural commodity processing facility investment…
- 81-03-02.2-01 · Nonresident filing status and reporting of income
- 81-03-02.2-01.1 · Part-year resident filing status and reporting of…
- 81-03-02.2-02 · Income of nonresident from tangible property located in…
- 81-03-02.2-04 · Deduction for federal income tax liability - Limitation
- 81-03-03.1-01 · Certificate of residence - Penalty
- 81-03-03.1-02 · Employer's application for registration
- 81-03-03.1-03 · Exemptions - Federal or state withholding certificate
- 81-03-03.1-04 · Amount of wages payable before withholding applies
- 81-03-03.2-01 · Definitions
- 81-03-03.2-02 · New jobs credit from withholding
- 81-03-03.2-03 · Withholding not included in new jobs credit from…
- 81-03-03.2-04 · New jobs credit from withholding statement
- 81-03-04-01 · Corporation required to report and pay estimated tax and…
- 81-03-04-02 · Payments of estimated taxes by individuals, estates, and…
- 81-03-04-03 · Estimated income tax payment
- 81-03-05.1-01 · Cooperatives required to file
- 81-03-05.1-02 · Computation of unitary business income subject to…