Subpart 01 - Definitions and Miscellaneous

Chapter 01 - Definitions (§§ 3-01-01-100 — 3-01-01-111)
Chapter 02 - Accounting Periods (§§ 3-01-02-100 — 3-01-02-401)
Chapter 03 - Accounting Basis and Methods (§§ 3-01-03-100 — 3-01-03-108)
Chapter 04 - Inventories (§§ 3-01-04-100 — 3-01-04-102)
Chapter 05 - Hobby Losses (§§ 3-01-05-100 — 3-01-05-102)
Chapter 06 - Period When Deduction Taken (§§ 3-01-06-100 — 3-01-06-105)
Chapter 07 - Installment Sales (§§ 3-01-07-100 — 3-01-07-102)
Chapter 08 - Contractors (§§ 3-01-08-100 — 3-01-08-102)
Chapter 09 - Income Averaging (§§ 3-01-09-100 — 3-01-09-102)
Chapter 10 - Statute of Limitations (§§ 3-01-10-100 — 3-01-10-104)
Chapter 11 - Extension of Time to File (§§ 3-01-11-100 — 3-01-11-103)
Chapter 12 - Credit for Income Tax Paid to Another State (§§ 3-01-12-100 — 3-01-12-106)
Chapter 13 - Reporting or Changing Elections-Change in Reporting Methods (§§ 3-01-13-100 — 3-01-13-104)