Subpart 05 - Business Deductions General

Chapter 01 - Business Deductions (§§ 3-05-01-100 — 3-05-01-110)
Chapter 02 - Expenditures Attributable to Lobbying, Political Campaigns, Attempts to Influence Legislation, etc., and Certain Advertising (§§ 3-05-02-100 — 3-05-02-107)
Chapter 03 - Taxes Paid as Business Expense (§§ 3-05-03-100 — 3-05-03-105)
Chapter 04 - Depreciation (§§ 3-05-04-100 — 3-05-04-105)
Chapter 05 - Depletion (§§ 3-05-05-100 — 3-05-05-104)
Chapter 06 - Net Operating Loss (§§ 3-05-06-100 — 3-05-06-108)
Chapter 07 - Wage Tax Credits (§§ 3-05-07-100 — 3-05-07-102)
Chapter 08 - Other Business Deductions (§§ 3-05-08-100 — 3-05-08-102)
Chapter 09 - Reforestation Tax Credit (§§ 3-05-09-100 — 3-05-09-109)