§ 57-38-31 — Duty of individuals and fiduciaries to make return

North Dakota § 57-38-31

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-38: Income Tax

Text

1. Every resident individual, every fiduciary for a resident individual, estate, or trust, who
is required by the provisions of the United States Internal Revenue Code of 1954, as
amended, to file a federal income tax return, and every individual or fiduciary who
receives income derived from sources in this state, shall file an income tax return with
the state tax commissioner in such form as the commissioner may prescribe. Any
person who is required to file a state income tax return but not required to compute a
federal taxable income figure for federal income tax purposes is required to compute
such a federal taxable income figure using a pro forma return pursuant to the
provisions of the Internal Revenue Code of 1954, as amended, in order to determine a
starting point for the computation of state income tax. Any person required to file an
income tax return pursuant to the provisions of the United States Internal Revenue

Code of 1954, as amended, with respect to income that is exempt from taxation under
this chapter either because it cannot be constitutionally taxed or because it is exempt
by any provision of law shall file a return prescribed by the tax commissioner in such
form as will permit computation of the tax liability under this chapter on only that part of
the income which is subject to taxation pursuant to the provisions of this chapter;
provided, that such person elects to use that form of return rather than any other form
of return that may be prescribed. The return must be signed by the person required to
make it and must contain a written declaration that it is made and subscribed under
penalties of perjury.
2. The same filing status and deduction method used by a husband and wife when filing
federal income tax returns must be used when filing state income tax returns.
3. If the taxpayer is unable to make the taxpayer's own return, the return must be made
by a duly authorized agent or by a guardian or other person charged with the care of
the person or property of the taxpayer.
4. Every fiduciary subject to taxation under the provisions of this chapter shall make a
return for the individual, estate, or trust for which the fiduciary acts; the return must be
signed by the person required to make it and must contain a written declaration that it
is made and subscribed under penalties of perjury.
5. The return made by a fiduciary must state such facts as the tax commissioner may
prescribe.
6. A fiduciary required to make a return under this chapter is subject to all of the
provisions of the chapter which apply to an individual.
7. If required by the tax commissioner, the return must be accompanied by a true copy of
the federal income tax return of the taxpayer or by equivalent information in the form
and manner prescribed by the tax commissioner. A true copy of the federal income tax
return of the taxpayer or equivalent information must be furnished to the tax
commissioner by the taxpayer or fiduciary at any time after filing of the return required
by this chapter if so required by the tax commissioner.
8. The tax commissioner may prescribe alternative methods for signing, subscribing, or
verifying a return filed by electronic means, including telecommunications, that shall
have the same validity and consequence as the actual signature and written
declaration for a paper return.