North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38-09
Exempt organizations
# 1.
A person or organization exempt from federal income taxation under the provisions of the Internal Revenue Code of 1954, as amended, is also exempt from the tax imposed by this chapter in each year such person or organization satisfies the requirements of the Internal Revenue Code of 1954, as amended, for exemption from federal income taxation. If the exemption applicable to any person or organization under the provisions of the Internal Revenue Code of 1954, as amended, is limited or qualified in any manner, the exemption from taxes imposed by this section must be limited or qualified in a similar manner.
# 2.
Notwithstanding the provisions of subsection 1, the unrelated business taxable income, as computed under the provisions of the Internal Revenue Code of 1954, as amended, of any person or organization otherwise exempt from the tax imposed by this chapter and subject to the tax imposed on unrelated business income by the Internal Revenue Code of 1954, as amended, is subject to the tax which would have been imposed by this chapter but for the provisions of subsection 1.
# 3.
In addition to the persons or organizations exempt from federal income taxation under the provisions of the Internal Revenue Code of 1954, as amended, there shall also be exempt from the tax imposed by this chapter insurance companies doing business in the state and paying a tax upon the gross amount of premiums received in the state.
Source: view the official PDF
In this chapter (40 sections)
- 57-38-01.29 · Homestead income tax credit - Rules
- 57-38-01.30 · Commercial property income tax credit - Rules
- 57-38-01.32 · Housing incentive fund tax credit
- 57-38-01.34 · Corporate credit for contributions to rural leadership…
- 57-38-01.35 · Financial institutions - Net operating losses - Credit…
- 57-38-01.36 · Twenty-first century manufacturing workforce incentive
- 57-38-01.37 · Individual income tax credit
- 57-38-01.38 · Adoption tax credit
- 57-38-01.40 · Apprenticeship tax credit
- 57-38-01.42 · Child care contribution credit
- 57-38-02 · Annual tax on individuals
- 57-38-03 · Imposition of tax against nonresidents
- 57-38-04 · Allocation and apportionment of gross income of individuals
- 57-38-05 · Certain income of nonresidents not taxed
- 57-38-06 · General provisions applicable to nonresidents
- 57-38-06.1 · Exemptions for nonresident individual
- 57-38-07 · Tax imposed on fiduciaries - Charge against estate or trust
- 57-38-07.1 · Taxation of two or more member limited liability companies
- 57-38-07.2 · Taxation of single-member limited liability companies
- 57-38-08 · Partnerships not subject to tax
- 57-38-09 · Exempt organizations
- 57-38-09.1 · Organizations exempt from income tax - File return
- 57-38-10 · Allocation and apportionment of partnership income
- 57-38-11 · Annual tax on corporations
- 57-38-12 · Allocation of corporation income
- 57-38-13 · General provisions related to allocation of corporation…
- 57-38-14 · General provisions relating to corporate income
- 57-38-15 · Basis for determining gain or loss
- 57-38-15.1 · Capital gains and losses
- 57-38-15.2 · No capital gain recognized on property involuntarily…
- 57-38-15.3 · Gain or loss not recognized on certain exchanges
- 57-38-16 · Inventory - Use under direction of tax commissioner
- 57-38-17 · Gross income defined
- 57-38-17.1 · Income from back pay - Limitation of tax - Definition
- 57-38-18 · Items not included in gross income
- 57-38-19 · Gross income of life insurance companies
- 57-38-20 · Basis of return of net income
- 57-38-21 · Net income defined - Computation
- 57-38-22 · Deductions allowed
- 57-38-22.1 · Deductions - Individuals