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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-02.2-02

Income of nonresident from tangible property located in North Dakota

Official textlegis.nd.govlast amended

A nonresident must report to this state income from tangible property located in this state and must pay North Dakota tax on that income. Such income may not be excluded by a reciprocal agreement or for any other reason unless specifically excluded by statute. Income from tangible property located in this state includes, but is not limited to, income from royalty interests and all other lease interests in minerals, income from rental of tangible property, gains from sales of tangible property, and gains from the sale or assignment of land contracts.

Amendment history

History: Effective July 1, 1985. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-04, 57-38.1-04, 57-38.1-05, 57-38.1-06 81-03-02.2-03. Computation of North Dakota income tax liability by a nonresident individual, estate, or trust electing to file under North Dakota Century Code section 57-38-30.3. Repealed effective July 1, 2016.

Source: view the official PDF

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