Code Section
57-38-02, et seq.

Who is Required to File
Residents and nonresidents on property owned, employment, or business carried on in North Dakota; Individuals, estates, and trusts have optional tax available (§57-38-30.3); Partnerships are not taxed

Rate
First $48,500, 2.1%; Next $68,750, 3.92%; Next $61,400, 4.34%; Next $140,450, 5.04%; Over $319,100, 5.54%

Federal Income Tax Deduction
Yes

Federal Income used as Basis
Yes