North Dakota Tax Law and Regulations

Law

• Aircraft Excise Tax
• Alcohol Taxes
• General Provisions
• Beer and Liquor Wholesalers - Taxation
• Beer Wholesaler and Brewer Relationships
• Cigarette and Tobacco Taxes
• City Lodging and Restaurant Taxes
• Coal Severance Tax
• Severance Tax
• Impact Aid Program
• Income Tax
• Estate Taxes
• Financial Institutions Tax
• Gross Receipts Tax
• Farm Machinery Gross Receipts Tax
• Alcoholic Beverages Gross Receipts Tax
• Lodging Gross Receipts Tax
• 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
• Oil and Gas
• Oil & 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 Zone
• Sales and Use Tax
• Sales Tax
• Use Tax
• Streamlined Sales and Use Tax Agreement
• 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

• Administrative Hearings
• Alcohol Taxes
• Certification of Assessment Officials
• Coal Conversion Facility Privilege Tax
• Coal Severance Tax
• Division of Income
• Estimated Tax
• Federal Tax Deduction
• Financial Institutions Tax Rules
• General Considerations - Relates to Income Taxes & Privilege Taxes on Income
• Income Tax on Corporations
• Income Tax on Individuals, et al
• Income Tax on Nonresident Individuals, et al
• Mobile Home Taxes
• Motor Fuel Taxes
• Motor Vehicle Excise Tax Rules
• Oil and Gas
• Oil & Gas Gross Production Tax Rules
• Oil Extraction Tax Rules
• Practice & Procedures (Recordkeeping Requirements)
• Property Exempt from Ad Valorem Property Tax
• Sales and Use Tax Rules
• Water's Edge Method
• Worldwide Method