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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-10-04

Taxpayers with no overpayment or balance due

Official textlegis.nd.govlast amended

A taxpayer with no overpayment of tax of at least five dollars or tax balance due of at least five dollars, may not use the state income tax return to make voluntary contributions. Taxpayers may make contributions directly to the North Dakota game and fish department for the watchable wildlife fund, or to the North Dakota state forester for the trees for North Dakota program trust fund.

Amendment history

History: Effective July 1, 1989; amended effective June 1, 2002; July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-34.3, 57-38-35.1 2

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
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