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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-05.1-01

Cooperatives required to file

Official textlegis.nd.govlast amended

Cooperative corporations, such as grain elevators, oil companies, creameries, locker plants, and others, which distribute their income through patronage dividends are not exempted from filing state income tax returns.

Amendment history

History: Effective July 1, 1985. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-09, 57-38-09.1, 57-38-32

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-02.1-09 · Exemptions - Separate filers
  2. 81-03-02.1-10 · Limitations on adjustments available on form ND-2 or…
  3. 81-03-02.1-11 · Credit for premiums for long-term care insurance…
  4. 81-03-02.1-12 · Seed capital investment credit - Limitations on credit…
  5. 81-03-02.1-12.1 · Agricultural commodity processing facility investment…
  6. 81-03-02.2-01 · Nonresident filing status and reporting of income
  7. 81-03-02.2-01.1 · Part-year resident filing status and reporting of…
  8. 81-03-02.2-02 · Income of nonresident from tangible property located in…
  9. 81-03-02.2-04 · Deduction for federal income tax liability - Limitation
  10. 81-03-03.1-01 · Certificate of residence - Penalty
  11. 81-03-03.1-02 · Employer's application for registration
  12. 81-03-03.1-03 · Exemptions - Federal or state withholding certificate
  13. 81-03-03.1-04 · Amount of wages payable before withholding applies
  14. 81-03-03.2-01 · Definitions
  15. 81-03-03.2-02 · New jobs credit from withholding
  16. 81-03-03.2-03 · Withholding not included in new jobs credit from…
  17. 81-03-03.2-04 · New jobs credit from withholding statement
  18. 81-03-04-01 · Corporation required to report and pay estimated tax and…
  19. 81-03-04-02 · Payments of estimated taxes by individuals, estates, and…
  20. 81-03-04-03 · Estimated income tax payment
  21. 81-03-05.1-01 · Cooperatives required to file
  22. 81-03-05.1-02 · Computation of unitary business income subject to…
  23. 81-03-05.1-03 · DISC and FSC subject to North Dakota income tax
  24. 81-03-05.1-04 · DISC distributions
  25. 81-03-05.1-05 · Subchapter S corporation tax credits
  26. 81-03-05.1-06 · Tax credit for research and experimental expenditures
  27. 81-03-05.1-07 · Net operating losses
  28. 81-03-05.1-08 · Consolidated returns
  29. 81-03-05.2-01 · Definitions
  30. 81-03-05.2-02 · Water's edge election
  31. 81-03-05.2-03 · Method of reporting
  32. 81-03-05.2-04 · Elements of the water's edge combined report
  33. 81-03-05.2-05 · Domestic disclosure spreadsheet
  34. 81-03-05.2-06 · Failure to comply with water's edge election
  35. 81-03-05.2-06.1 · Recission of a water's edge election
  36. 81-03-05.2-07 · Procedure for review of tax commissioner's recision of…
  37. 81-03-05.2-08 · Administrative provisions of income tax law applicable
  38. 81-03-05.3-01 · Definitions
  39. 81-03-05.3-02 · Method of filing
  40. 81-03-05.3-03 · Elements of worldwide combined report
Full table of contents →