North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-03-05.5-01
Credit for North Dakota alternative minimum tax
Official textlegis.nd.gov
Repealed effective June 1, 2002.
Source: view the official PDF
In this article (40 sections)
- 81-03-05.1-06 · Tax credit for research and experimental expenditures
- 81-03-05.1-07 · Net operating losses
- 81-03-05.1-08 · Consolidated returns
- 81-03-05.2-01 · Definitions
- 81-03-05.2-02 · Water's edge election
- 81-03-05.2-03 · Method of reporting
- 81-03-05.2-04 · Elements of the water's edge combined report
- 81-03-05.2-05 · Domestic disclosure spreadsheet
- 81-03-05.2-06 · Failure to comply with water's edge election
- 81-03-05.2-06.1 · Recission of a water's edge election
- 81-03-05.2-07 · Procedure for review of tax commissioner's recision of…
- 81-03-05.2-08 · Administrative provisions of income tax law applicable
- 81-03-05.3-01 · Definitions
- 81-03-05.3-02 · Method of filing
- 81-03-05.3-03 · Elements of worldwide combined report
- 81-03-05.4-01 · Definitions
- 81-03-05.4-02 · Use of this rule
- 81-03-05.4-03 · Computation - Part I
- 81-03-05.4-04 · Computation - Part II
- 81-03-05.4-05 · Additional provisions
- 81-03-05.5-01 · Credit for North Dakota alternative minimum tax
- 81-03-05.5-02 · Deduction for federal alternative minimum tax
- 81-03-09-01 · General
- 81-03-09.1-01 · Special rules - Financial institutions
- 81-03-09.1-02 · Definitions
- 81-03-09.1-03 · Apportionment and allocation - Property factor
- 81-03-09.1-04 · Apportionment and allocation - Receipts factor
- 81-03-09.1-05 · Apportionment and allocation - Payroll factor
- 81-03-09.1-06 · Taxable years
- 81-03-09-02 · Definitions
- 81-03-09.2-01 · Definitions
- 81-03-09.2-02 · Sales factor weighting election
- 81-03-09.2-03 · Sales factor weighting election applicability
- 81-03-09.2-04 · Rescission of a sales factor weighting election
- 81-03-09.2-05 · Provisions of income tax laws applicable
- 81-03-09.2-06 · Taxable years
- 81-03-09-03 · Business and nonbusiness income defined
- 81-03-09-04 · Two or more businesses of a single taxpayer
- 81-03-09-05 · Business and nonbusiness income - Application of…
- 81-03-09-06 · The numerator of the revenue factor is the total revenue…