N.D. Admin. Code 81-03-05.4-02

Current through Supplement No. 394, October, 2024

Section 81-03-05.4-02 - Use of this rule

Any taxpayer entitled to claim a federal income tax deduction shall compute the deduction in accordance with this chapter.

N.D. Admin Code 81-03-05.4-02

Effective July 1, 1989; amended effective May 1, 1991.

General Authority: NDCC 57-38-57

Law Implemented: NDCC 57-38-01.3