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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-05.1-05

Subchapter S corporation tax credits

Official textlegis.nd.govlast amended

# 1.

The following tax credits may be claimed only by a subchapter S corporation required to pay state income tax pursuant to subsection 1 of North Dakota Century Code section 57-38-01.4: a. Corporate tax credit for new industry. b. Corporate tax credit for research and experimental expenditures.

# 2.

The shareholders may not claim tax credits claimed by the subchapter S corporation.

Amendment history

History: Effective March 1, 1988; amended effective March 1, 1990; June 1, 2002; July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-01.4, 57-38-01.7, 57-38-01.16, 57-38-01.17

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-02.1-12.1 · Agricultural commodity processing facility investment…
  2. 81-03-02.2-01 · Nonresident filing status and reporting of income
  3. 81-03-02.2-01.1 · Part-year resident filing status and reporting of…
  4. 81-03-02.2-02 · Income of nonresident from tangible property located in…
  5. 81-03-02.2-04 · Deduction for federal income tax liability - Limitation
  6. 81-03-03.1-01 · Certificate of residence - Penalty
  7. 81-03-03.1-02 · Employer's application for registration
  8. 81-03-03.1-03 · Exemptions - Federal or state withholding certificate
  9. 81-03-03.1-04 · Amount of wages payable before withholding applies
  10. 81-03-03.2-01 · Definitions
  11. 81-03-03.2-02 · New jobs credit from withholding
  12. 81-03-03.2-03 · Withholding not included in new jobs credit from…
  13. 81-03-03.2-04 · New jobs credit from withholding statement
  14. 81-03-04-01 · Corporation required to report and pay estimated tax and…
  15. 81-03-04-02 · Payments of estimated taxes by individuals, estates, and…
  16. 81-03-04-03 · Estimated income tax payment
  17. 81-03-05.1-01 · Cooperatives required to file
  18. 81-03-05.1-02 · Computation of unitary business income subject to…
  19. 81-03-05.1-03 · DISC and FSC subject to North Dakota income tax
  20. 81-03-05.1-04 · DISC distributions
  21. 81-03-05.1-05 · Subchapter S corporation tax credits
  22. 81-03-05.1-06 · Tax credit for research and experimental expenditures
  23. 81-03-05.1-07 · Net operating losses
  24. 81-03-05.1-08 · Consolidated returns
  25. 81-03-05.2-01 · Definitions
  26. 81-03-05.2-02 · Water's edge election
  27. 81-03-05.2-03 · Method of reporting
  28. 81-03-05.2-04 · Elements of the water's edge combined report
  29. 81-03-05.2-05 · Domestic disclosure spreadsheet
  30. 81-03-05.2-06 · Failure to comply with water's edge election
  31. 81-03-05.2-06.1 · Recission of a water's edge election
  32. 81-03-05.2-07 · Procedure for review of tax commissioner's recision of…
  33. 81-03-05.2-08 · Administrative provisions of income tax law applicable
  34. 81-03-05.3-01 · Definitions
  35. 81-03-05.3-02 · Method of filing
  36. 81-03-05.3-03 · Elements of worldwide combined report
  37. 81-03-05.4-01 · Definitions
  38. 81-03-05.4-02 · Use of this rule
  39. 81-03-05.4-03 · Computation - Part I
  40. 81-03-05.4-04 · Computation - Part II
Full table of contents →