Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-02.1 - Income Tax on Individuals, Estates, Trusts, and Fiduciaries
Section 81-03-02.1-02 - Deduction for federal income tax liability - Limitation

N.D. Admin. Code 81-03-02.1-02

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Current through Supplement No. 394, October, 2024
Section 81-03-02.1-02 - Deduction for federal income tax liability - Limitation

The federal alternative minimum tax may not be deducted in computing North Dakota taxable income.

N.D. Admin Code 81-03-02.1-02

Effective July 1, 1985; amended effective May 1, 1991.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-01.2