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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-11

Annual tax on corporations

Official textlegis.nd.gov

The tax imposed by this chapter must be levied, collected, and paid annually with respect to its North Dakota income, as hereinafter defined, received by every corporation doing business in this state.

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In this chapter (40 sections)
  1. 57-38-01.34 · Corporate credit for contributions to rural leadership…
  2. 57-38-01.35 · Financial institutions - Net operating losses - Credit…
  3. 57-38-01.36 · Twenty-first century manufacturing workforce incentive
  4. 57-38-01.37 · Individual income tax credit
  5. 57-38-01.38 · Adoption tax credit
  6. 57-38-01.40 · Apprenticeship tax credit
  7. 57-38-01.42 · Child care contribution credit
  8. 57-38-02 · Annual tax on individuals
  9. 57-38-03 · Imposition of tax against nonresidents
  10. 57-38-04 · Allocation and apportionment of gross income of individuals
  11. 57-38-05 · Certain income of nonresidents not taxed
  12. 57-38-06 · General provisions applicable to nonresidents
  13. 57-38-06.1 · Exemptions for nonresident individual
  14. 57-38-07 · Tax imposed on fiduciaries - Charge against estate or trust
  15. 57-38-07.1 · Taxation of two or more member limited liability companies
  16. 57-38-07.2 · Taxation of single-member limited liability companies
  17. 57-38-08 · Partnerships not subject to tax
  18. 57-38-09 · Exempt organizations
  19. 57-38-09.1 · Organizations exempt from income tax - File return
  20. 57-38-10 · Allocation and apportionment of partnership income
  21. 57-38-11 · Annual tax on corporations
  22. 57-38-12 · Allocation of corporation income
  23. 57-38-13 · General provisions related to allocation of corporation…
  24. 57-38-14 · General provisions relating to corporate income
  25. 57-38-15 · Basis for determining gain or loss
  26. 57-38-15.1 · Capital gains and losses
  27. 57-38-15.2 · No capital gain recognized on property involuntarily…
  28. 57-38-15.3 · Gain or loss not recognized on certain exchanges
  29. 57-38-16 · Inventory - Use under direction of tax commissioner
  30. 57-38-17 · Gross income defined
  31. 57-38-17.1 · Income from back pay - Limitation of tax - Definition
  32. 57-38-18 · Items not included in gross income
  33. 57-38-19 · Gross income of life insurance companies
  34. 57-38-20 · Basis of return of net income
  35. 57-38-21 · Net income defined - Computation
  36. 57-38-22 · Deductions allowed
  37. 57-38-22.1 · Deductions - Individuals
  38. 57-38-23 · Items not deductible
  39. 57-38-24 · Net losses - Meaning - Exceptions
  40. 57-38-25 · Net loss as a deduction
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