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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-29

Optional method of computing tax

Official textlegis.nd.govlast amended

Repealed by S.L. 2009, ch. 545, § 32.

Amendment history

S.L. 2009, ch. 545, § 32

Source: view the official PDF

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In this chapter (40 sections)
  1. 57-38-14 · General provisions relating to corporate income
  2. 57-38-15 · Basis for determining gain or loss
  3. 57-38-15.1 · Capital gains and losses
  4. 57-38-15.2 · No capital gain recognized on property involuntarily…
  5. 57-38-15.3 · Gain or loss not recognized on certain exchanges
  6. 57-38-16 · Inventory - Use under direction of tax commissioner
  7. 57-38-17 · Gross income defined
  8. 57-38-17.1 · Income from back pay - Limitation of tax - Definition
  9. 57-38-18 · Items not included in gross income
  10. 57-38-19 · Gross income of life insurance companies
  11. 57-38-20 · Basis of return of net income
  12. 57-38-21 · Net income defined - Computation
  13. 57-38-22 · Deductions allowed
  14. 57-38-22.1 · Deductions - Individuals
  15. 57-38-23 · Items not deductible
  16. 57-38-24 · Net losses - Meaning - Exceptions
  17. 57-38-25 · Net loss as a deduction
  18. 57-38-26 · Exemption for individuals
  19. 57-38-27 · Exemption for fiduciaries
  20. 57-38-28 · Time for fixing exemption status
  21. 57-38-29 · Optional method of computing tax
  22. 57-38-29.1 · Energy cost relief credit
  23. 57-38-29.2 · Credit for premiums for long-term care insurance coverage
  24. 57-38-30 · Imposition and rate of tax on corporations
  25. 57-38-30.1 · Corporate tax credit for new industry
  26. 57-38-30.2 · Surtax on income
  27. 57-38-30.3 · Individual, estate, and trust income tax
  28. 57-38-30.4 · Income tax credit for comprehensive health association…
  29. 57-38-30.5 · Income tax credit for research and experimental…
  30. 57-38-31 · Duty of individuals and fiduciaries to make return
  31. 57-38-31.1 · Composite returns
  32. 57-38-32 · Duty of corporations to make returns
  33. 57-38-33 · Failure to complete return or supply information
  34. 57-38-34.1 · Optional card income tax return
  35. 57-38-34.3 · Optional contributions to nongame wildlife fund
  36. 57-38-34.4 · Requirement to report federal changes
  37. 57-38-34.5 · Optional contributions to centennial tree program trust…
  38. 57-38-34.6 · Optional contributions to trees for North Dakota program…
  39. 57-38-34.7 · Optional contributions to veterans' postwar trust fund
  40. 57-38-35 · Payment of tax
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