N.D. Admin. Code 81-03-05.1-01

Current through Supplement No. 393, July, 2024

Section 81-03-05.1-01 - Cooperatives required to file

Cooperative corporations, such as grain elevators, oil companies, creameries, locker plants, and others, which distribute their income through patronage dividends are not exempted from filing state income tax returns.

N.D. Admin Code 81-03-05.1-01

Effective July 1, 1985.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-09, 57-38-09.1, 57-38-32