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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-05.4-01

Definitions

Official textlegis.nd.govlast amended 11 subsections

The following definitions are only applicable in computing a taxpayer's federal income tax deduction pursuant to subdivision c of subsection 1 of North Dakota Century Code section 57-38-01.3:

# 1.

"Apportionment factor" means a fraction, computed pursuant to North Dakota Century Code chapter 57-38, 57-38.1, or 57-59, used to divide business income of a multistate taxpayer among states.

# 2.

"Federal" means the United States.

# 3.

"Federal income tax deduction" means the adjustment provided for in subdivision c of subsection 1 of North Dakota Century Code section 57-38-01.3.

# 4.

"Federal income tax liability" means the amount of federal income tax, excluding any federal alternative minimum tax, computed under chapter 1 of the Internal Revenue Code of 1986, as amended.

# 5.

"Federal income tax ratio" means North Dakota taxable income divided by income relating to federal income tax accrued.

# 6.

"Income relating to federal income tax paid" means total income less income relating to foreign tax credit.

# 7.

"Income relating to foreign tax credit" means income directly attributable to either the foreign tax credit or the possessions credit.

# 8.

"North Dakota taxable income" means income which has been apportioned to North Dakota pursuant to North Dakota Century Code chapters 57-38, 57-38.1, and 57-59; provided, however, that no adjustment should be made for the federal income tax deduction.

# 9.

"Taxpayer" means a corporation that is required to file an income tax return in North Dakota.

# 10.

"Total income" means the federal taxable income of those entities in the unitary group that are required to file a federal income tax return during the period in question, plus or minus the adjustments provided for in North Dakota Century Code section 57-38-01.3, with the exception of subdivisions c and f of subsection 1 of North Dakota Century Code section 57-38-01.3.

Amendment history

History: Effective July 1, 1989; amended effective May 1, 1991; November 1,1991. General Authority: NDCC 57-38-57 Law Implemented: NDCC 57-38-01.3

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-05.1-01 · Cooperatives required to file
  2. 81-03-05.1-02 · Computation of unitary business income subject to…
  3. 81-03-05.1-03 · DISC and FSC subject to North Dakota income tax
  4. 81-03-05.1-04 · DISC distributions
  5. 81-03-05.1-05 · Subchapter S corporation tax credits
  6. 81-03-05.1-06 · Tax credit for research and experimental expenditures
  7. 81-03-05.1-07 · Net operating losses
  8. 81-03-05.1-08 · Consolidated returns
  9. 81-03-05.2-01 · Definitions
  10. 81-03-05.2-02 · Water's edge election
  11. 81-03-05.2-03 · Method of reporting
  12. 81-03-05.2-04 · Elements of the water's edge combined report
  13. 81-03-05.2-05 · Domestic disclosure spreadsheet
  14. 81-03-05.2-06 · Failure to comply with water's edge election
  15. 81-03-05.2-06.1 · Recission of a water's edge election
  16. 81-03-05.2-07 · Procedure for review of tax commissioner's recision of…
  17. 81-03-05.2-08 · Administrative provisions of income tax law applicable
  18. 81-03-05.3-01 · Definitions
  19. 81-03-05.3-02 · Method of filing
  20. 81-03-05.3-03 · Elements of worldwide combined report
  21. 81-03-05.4-01 · Definitions
  22. 81-03-05.4-02 · Use of this rule
  23. 81-03-05.4-03 · Computation - Part I
  24. 81-03-05.4-04 · Computation - Part II
  25. 81-03-05.4-05 · Additional provisions
  26. 81-03-05.5-01 · Credit for North Dakota alternative minimum tax
  27. 81-03-05.5-02 · Deduction for federal alternative minimum tax
  28. 81-03-09-01 · General
  29. 81-03-09.1-01 · Special rules - Financial institutions
  30. 81-03-09.1-02 · Definitions
  31. 81-03-09.1-03 · Apportionment and allocation - Property factor
  32. 81-03-09.1-04 · Apportionment and allocation - Receipts factor
  33. 81-03-09.1-05 · Apportionment and allocation - Payroll factor
  34. 81-03-09.1-06 · Taxable years
  35. 81-03-09-02 · Definitions
  36. 81-03-09.2-01 · Definitions
  37. 81-03-09.2-02 · Sales factor weighting election
  38. 81-03-09.2-03 · Sales factor weighting election applicability
  39. 81-03-09.2-04 · Rescission of a sales factor weighting election
  40. 81-03-09.2-05 · Provisions of income tax laws applicable
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