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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-10-01

Designation of overpayment amount

Official textlegis.nd.govlast amended

An individual income taxpayer with an available overpayment of tax of at least five dollars may designate a portion of the overpayment, as a voluntary contribution, a minimum of one dollar to either or both of the following:

# 1.

The watchable wildlife fund.

# 2.

The trees for North Dakota program trust fund.

Amendment history

History: Effective July 1, 1989; amended effective November 1, 1991; June 1, 2002; July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-34.3, 57-38-35.1

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-09-05 · Business and nonbusiness income - Application of…
  2. 81-03-09-06 · The numerator of the revenue factor is the total revenue…
  3. 81-03-09-07 · Apportionment
  4. 81-03-09-08 · Combined report
  5. 81-03-09-09 · Allocation
  6. 81-03-09-10 · Consistency and uniformity in reporting
  7. 81-03-09-11 · Taxable in another state - In general
  8. 81-03-09-12 · Taxable in another state - When a taxpayer is "subject…
  9. 81-03-09-13 · Taxable in another state - When a state has jurisdiction…
  10. 81-03-09-14 · Apportionment formula
  11. 81-03-09-15 · Property factor - In general
  12. 81-03-09-16 · Property factor - Property used for the production of…
  13. 81-03-09-17 · Property factor - Consistency in reporting
  14. 81-03-09-18 · Property factor - Numerator
  15. 81-03-09-19 · Property factor - Valuation of owned property
  16. 81-03-09-20 · Property factor - Valuation of rented property
  17. 81-03-09-21 · Property factor - Averaging property values
  18. 81-03-09-21.1 · Property factor - Intangible drilling costs
  19. 81-03-09-22 · Payroll factor - In general
  20. 81-03-09-23 · Payroll factor - Denominator
  21. 81-03-09-24 · Payroll factor - Numerator
  22. 81-03-09-25 · Payroll factor - Compensation paid in this state
  23. 81-03-09-26 · Sales factor - In general
  24. 81-03-09-27 · Sales factor - Denominator
  25. 81-03-09-28 · Sales factor - Numerator
  26. 81-03-09-29 · Sales factor - Sales of tangible personal property in…
  27. 81-03-09-30 · Sales factor - Sales of tangible personal property to…
  28. 81-03-09-31 · Sales factor - Sales other than sales of tangible…
  29. 81-03-09-32 · Special rules - In general
  30. 81-03-09-33 · Special rules - Property factor
  31. 81-03-09-34 · Special rules - Sales factor
  32. 81-03-09-35 · Special rules - Railroads
  33. 81-03-09-36 · Special rules - Airlines
  34. 81-03-09-37 · Special rules - Trucking companies
  35. 81-03-09-38 · Special rules - Television and radio broadcasting
  36. 81-03-09-39 · Special rules - Publishing
  37. 81-03-10-01 · Designation of overpayment amount
  38. 81-03-10-02 · Available overpayment
  39. 81-03-10-03 · Designation for taxpayers owing tax
  40. 81-03-10-04 · Taxpayers with no overpayment or balance due
Full table of contents →