Chapter 81-03-01.1 - General Considerations
- Section 81-03-01.1-01 - Reaudit and reassessment [Repealed]
- Section 81-03-01.1-02 - Taxpayer may be required to file a pro forma federal income tax return
- Section 81-03-01.1-03 - Interest on obligations of the United States and of the states and their political subdivisions
- Section 81-03-01.1-04 - Computation of interest on refunds [Repealed]
- Section 81-03-01.1-05 - Computation of interest on an extension, a late payment, underpayment, and additional tax found due through audit or mathematical verification [Repealed]
- Section 81-03-01.1-06 - Income tax exemption for new and expanding business
- Section 81-03-01.1-07 - [Repealed]
- Section 81-03-01.1-08 - Tax credits
- Section 81-03-01.1-09 - Requirement to report federal changes
- Section 81-03-01.1-10 - Employers required to file information returns