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ND Laws & Regulations

Law - North Dakota Century Code

  • Aircraft Excise Tax
  • Agricultural Business Investment Tax Credit
  • Alcohol Taxes
    • General Provisions
    • Beer and Liquor Wholesalers - Taxation
    • Beer Wholesaler and Brewer Relationships
  • Cigarette and Tobacco Taxes
  • Coal Severance Tax
    • Severance Tax
    • Impact Aid Program
  • Income Tax
  • Estate Taxes
  • Gross Receipts Tax
    • Farm Machinery Gross Receipts Tax
    • Alcoholic Beverages Gross Receipts Tax
  • Local Lodging and Restaurant Tax
    • City Lodging and Restaurant Taxes
    • County Lodging and Restaurant Taxes
  • Motor Fuel Taxes
    • Motor Vehicle Fuels and Importer for Use Taxes
    • Special Fuels and Importer for Use Taxes
    • Aviation Fuel Tax
  • Motor Vehicle Excise Tax
  • Multistate Tax Compact
  • Musical Composition Performing Tax
  • New Jobs Training (New Jobs Credit from Withholding)
  • Oil and Gas
    • Oil and Gas Gross Production Tax
    • Oil Extraction Tax
    • Three Affiliated Tribes Oil and Gas Agreement
  • Privilege Tax on Coal Conversion Facilities
  • Property Taxation
  • Provider Assessment for Intermediate Care
  • Renaissance Zones
  • Sales and Use Tax
    • Sales Tax
    • Use Tax
    • Streamlined Sales and Use Tax Agreement
  • Seed Capital Investment Tax Credit
  • Statements of Full Consideration
  • Tax Exemption for New and Expanding Businesses
  • Telecommunications Carrier Taxation
  • Uniform Division of Income Tax Act
  • Water's Edge

Administrative Rules

  • Alcohol Taxes
  • Certification of Assessment Officials
  • Coal Conversion Facility Privilege Tax
  • Coal Severance Tax
  • Division of Income
  • Estimated Tax
  • Financial Institutions Tax Rules
  • General Administrative Procedures and Recordkeeping Requirements
    • Administrative Hearings
    • Practice and Procedures
  • General Considerations - Relates to Income Taxes and Privilege Taxes on Income
  • Income Tax on Corporations
  • Income Tax on Individuals, Estates, Trusts, and Fiduciaries
  • Income Tax on Nonresident Individuals, Estates, Trusts, and Fiduciaries
  • Mobile Home Taxes
  • Motor Fuel Taxes
  • Motor Vehicle Excise Tax Rules
  • New Jobs Training Program (New Jobs Credit from Withholding)
  • Oil and Gas
    • Oil and Gas Gross Production Tax Rules
    • Oil Extraction Tax Rules
  • Property Exempt from Ad Valorem Property Tax
  • Property Taxation
  • Sales and Use Tax Rules
  • Sales Factor Weighting Election
  • Water's Edge Method
  • Worldwide Method

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