North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38-75
Rounding
Official textlegis.nd.gov
With respect to any amount required to be shown on any return, form, statement, or other document required to be filed with the tax commissioner and for purposes of amounts in tax tables prescribed under subsection 12 of section 57-38-30.3 and subsection 3 of section 57-38-59, the amount may be rounded to the nearest dollar. The cents must be disregarded if the cents amount to less than one-half dollar. If the cents amount to one-half dollar or more, the amount must be increased to the next whole dollar.
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In this chapter (40 sections)
- 57-38-40 · Claim for credit or refund
- 57-38-40.1 · Income tax refund reserve
- 57-38-41 · Appeal
- 57-38-42 · Information at the source
- 57-38-43 · Interest on delinquent tax
- 57-38-44 · Tax a personal debt
- 57-38-45 · Interest and penalties
- 57-38-46 · Certificate of tax commissioner prima facie evidence
- 57-38-47 · Mandamus to compel filing return
- 57-38-48 · Lien of tax
- 57-38-49 · Preservation of lien
- 57-38-50 · Satisfaction of lien
- 57-38-51 · Enforcement of lien
- 57-38-52 · Field auditors
- 57-38-53 · Oath and acknowledgment
- 57-38-54 · Publication of statistics
- 57-38-55 · Disposition of revenues
- 57-38-56 · Powers of tax commissioner
- 57-38-57 · Secrecy as to returns - Penalty
- 57-38-58 · Definitions
- 57-38-59 · Withholding from wages of employees - Penalty
- 57-38-59.1 · Reciprocal arrangement with other states for withholding…
- 57-38-59.2 · Withholding of lottery winnings
- 57-38-60 · Employer's returns and remittances
- 57-38-60.1 · Corporate officer liability
- 57-38-60.2 · Governor and manager liability
- 57-38-60.3 · Liability of a general partner in a limited liability…
- 57-38-61 · Provisions of chapter applicable
- 57-38-62 · Payment of estimated income tax
- 57-38-63 · Due date for payment of estimated income tax
- 57-38-64 · Application for quick refund of overpaid estimated tax by a…
- 57-38-65 · Exemption
- 57-38-66 · Business and corporation privilege tax
- 57-38-67 · Definitions applicable to sections 57-38-67 through 57-38-70
- 57-38-68 · Income tax deduction for land sale to beginning farmers
- 57-38-69 · Rent from beginning farmers exempt from income tax
- 57-38-70 · Claim for income tax deduction for land sale or rental to a…
- 57-38-71 · Definitions applicable to sections 57-38-71 through 57-38-74
- 57-38-73 · Rent from beginning entrepreneur exempt from income tax
- 57-38-75 · Rounding