Chapter 81-03-02.1 - Income Tax on Individuals, Estates, Trusts, and Fiduciaries
- Section 81-03-02.1-01 - Credit for taxes paid to another state
- Section 81-03-02.1-02 - Deduction for federal income tax liability - Limitation
- Section 81-03-02.1-03 - Moving expenses - Adjustment
- Section 81-03-02.1-04 - Reporting - Resident trusts or estates
- Section 81-03-02.1-05 - [Repealed]
- Section 81-03-02.1-06 - Adjustments for pay received from armed forces
- Section 81-03-02.1-07 - Adjustments for sale or lease of agricultural land to beginning farmer
- Section 81-03-02.1-08 - Adjustments for sale or lease of revenue-producing enterprise to beginning businessman
- Section 81-03-02.1-09 - Exemptions - Separate filers [Repealed]
- Section 81-03-02.1-10 - Limitations on adjustments available on form ND-2 or form 37
- Section 81-03-02.1-11 - Credit for premiums for long-term care insurance coverage
- Section 81-03-02.1-12 - Seed capital investment credit - Limitations on credit -Carryover
- Section 81-03-02.1-12.1 - Agricultural commodity processing facility investment credit - Limitations on credit - Carryover