Subpart 02 - Gross Income

Chapter 01 - Constructive Receipt of Income (§§ 3-02-01-100 — 3-02-01-106)
Chapter 02 - Compensation for Personal Services (§§ 3-02-02-100 — 3-02-02-105)
Chapter 03 - Gain or Loss on Disposition of Property (§§ 3-02-03-100 — 3-02-03-106)
Chapter 04 - Interest Income (§§ 3-02-04-100 — 3-02-04-111)
Chapter 05 - Rents and Royalties (§§ 3-02-05-100 — 3-02-05-102)
Chapter 06 - Dividend Income (§§ 3-02-06-100 — 3-02-06-112)
Chapter 07 - Income from Retirement Allowances, Pensions, Annuities or Optional Retirement Allowances (§§ 3-02-07-100 — 3-02-07-107)
Chapter 08 - Income of a Minor Child or Dependent (§§ 3-02-08-100 — 3-02-08-106)
Chapter 09 - Prizes, Awards, Stipends, Scholarships and Fellowship Grants (§§ 3-02-09-100 — 3-02-09-106)
Chapter 10 - Reserved
Chapter 11 - Individual Non-Business Deductions (§§ 3-02-11-100 — 3-02-11-104)
Chapter 12 - Amounts Received Under Accident and Health Plans (§§ 3-02-12-100 — 3-02-12-102)
Chapter 13 - Compensation for Injuries and Sicknesses (§§ 3-02-13-100 — 3-02-13-102)
Chapter 14 - Strike Benefits (§§ 3-02-14-100 — 3-02-14-102)
Chapter 15 - Return of Life Insurance, Annuity or Endowment Policies (§§ 3-02-15-100 — 3-02-15-102)
Chapter 16 - Unemployment Compensation Benefits (§§ 3-02-16-100 — 3-02-16-102)
Chapter 17 - Rental Allowance and Fair Rental Value of a Parsonage (§§ 3-02-17-100 — 3-02-17-103)
Chapter 18 - Recovery of Tax Benefit Items (§§ 3-02-18-100 — 3-02-18-102)
Chapter 19 - Gross Income of Farmers (§§ 3-02-19-100 — 3-02-19-102)