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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-16

Inventory - Use under direction of tax commissioner

Official textlegis.nd.govlast amended

Repealed by S.L. 1967, ch. 446, § 8.

Amendment history

S.L. 1967, ch. 446, § 8

Source: view the official PDF

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In this chapter (40 sections)
  1. 57-38-03 · Imposition of tax against nonresidents
  2. 57-38-04 · Allocation and apportionment of gross income of individuals
  3. 57-38-05 · Certain income of nonresidents not taxed
  4. 57-38-06 · General provisions applicable to nonresidents
  5. 57-38-06.1 · Exemptions for nonresident individual
  6. 57-38-07 · Tax imposed on fiduciaries - Charge against estate or trust
  7. 57-38-07.1 · Taxation of two or more member limited liability companies
  8. 57-38-07.2 · Taxation of single-member limited liability companies
  9. 57-38-08 · Partnerships not subject to tax
  10. 57-38-09 · Exempt organizations
  11. 57-38-09.1 · Organizations exempt from income tax - File return
  12. 57-38-10 · Allocation and apportionment of partnership income
  13. 57-38-11 · Annual tax on corporations
  14. 57-38-12 · Allocation of corporation income
  15. 57-38-13 · General provisions related to allocation of corporation…
  16. 57-38-14 · General provisions relating to corporate income
  17. 57-38-15 · Basis for determining gain or loss
  18. 57-38-15.1 · Capital gains and losses
  19. 57-38-15.2 · No capital gain recognized on property involuntarily…
  20. 57-38-15.3 · Gain or loss not recognized on certain exchanges
  21. 57-38-16 · Inventory - Use under direction of tax commissioner
  22. 57-38-17 · Gross income defined
  23. 57-38-17.1 · Income from back pay - Limitation of tax - Definition
  24. 57-38-18 · Items not included in gross income
  25. 57-38-19 · Gross income of life insurance companies
  26. 57-38-20 · Basis of return of net income
  27. 57-38-21 · Net income defined - Computation
  28. 57-38-22 · Deductions allowed
  29. 57-38-22.1 · Deductions - Individuals
  30. 57-38-23 · Items not deductible
  31. 57-38-24 · Net losses - Meaning - Exceptions
  32. 57-38-25 · Net loss as a deduction
  33. 57-38-26 · Exemption for individuals
  34. 57-38-27 · Exemption for fiduciaries
  35. 57-38-28 · Time for fixing exemption status
  36. 57-38-29 · Optional method of computing tax
  37. 57-38-29.1 · Energy cost relief credit
  38. 57-38-29.2 · Credit for premiums for long-term care insurance coverage
  39. 57-38-30 · Imposition and rate of tax on corporations
  40. 57-38-30.1 · Corporate tax credit for new industry
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