North Dakota Century Code
N.D. Cent. Code § 57-38-01.2 (2026)
Adjustments to taxable income for individuals and fiduciaries
✓ current as of May 2026
Find cases:
SyfertCases citing this section
ND-LEGndlegis.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
Repealed by S.L. 2009, ch. 545, § 32.
\nNotes of Decisions
Cited in 5
cases, 1974–2008 · leading case: Erdle v. Dorgan, 300 N.W.2d 834 (N.D. 1980).
Erdle v. Dorgan, 300 N.W.2d 834 (N.D. 1980). “Subsection (i) of Section 57-38-01.2(1), N.D.C.C., provides for a deduction from the federal taxable income figure for dividends or income received by a taxpayer from stock or interest in a corporation "up to a maximum of $15,000.”
Lanterman v. Dorgan, 255 N.W.2d 891 (N.D. 1977). “Section 57-38-01.2, N.D.C.C., including subdivision i of subsection 1 thereof, cannot be read alone; it must be read in conjunction with the remainder of the Act of which it was a part at the time it was enacted.”
Dep't of Revenue of Kentucky v. Davis, 553 U.S. 328 (2008). “6(b)(1)(b), (c)(1) (Lexis 2005); N.D. Cent.Code Ann. § 57-38-01.2(1)(g) (Lexis Supp.”
Messner v. Dorgan, 228 N.W.2d 311 (N.D. 1974). “1, Section 57-38-01.2, Section 57-38-31(2) and Rule No.”
Running v. Tax Comm'r, 313 N.W.2d 772 (N.D. 1981). “We conclude that there is no provision in the North Dakota statute, nor in any decision by this court, nor in any rule promulgated by the Tax Commissioner, that permits or authorizes an adjustment, plus or minus, which would apply to the refund to Running, in 1977, of federal…”
— N.D. Cent. Code § 57-38-01.2(1) — 1 case
Erdle v. Dorgan, 300 N.W.2d 834 (N.D. 1980). “Subsection (i) of Section 57-38-01.2(1), N.D.C.C., provides for a deduction from the federal taxable income figure for dividends or income received by a taxpayer from stock or interest in a corporation "up to a maximum of $15,000.”
— N.D. Cent. Code § 57-38-01.2(1)(g) — 1 case
Dep't of Revenue of Kentucky v. Davis, 553 U.S. 328 (2008). “6(b)(1)(b), (c)(1) (Lexis 2005); N.D. Cent.Code Ann. § 57-38-01.2(1)(g) (Lexis Supp.”
— N.D. Cent. Code § 57-38-01.2(1)(i) — 2 cases
Erdle v. Dorgan, 300 N.W.2d 834 (N.D. 1980). “Subsection (i) of Section 57-38-01.2(1), N.D.C.C., provides for a deduction from the federal taxable income figure for dividends or income received by a taxpayer from stock or interest in a corporation "up to a maximum of $15,000.”
Lanterman v. Dorgan, 255 N.W.2d 891 (N.D. 1977). “Section 57-38-01.2, N.D.C.C., including subdivision i of subsection 1 thereof, cannot be read alone; it must be read in conjunction with the remainder of the Act of which it was a part at the time it was enacted.”
— N.D. Cent. Code § 57-38-01.2(2) — 1 case
Running v. Tax Comm'r, 313 N.W.2d 772 (N.D. 1981). “We conclude that there is no provision in the North Dakota statute, nor in any decision by this court, nor in any rule promulgated by the Tax Commissioner, that permits or authorizes an adjustment, plus or minus, which would apply to the refund to Running, in 1977, of federal…”
— N.D. Cent. Code § 57-38-01.2(l)(i) — 1 case
Erdle v. Dorgan, 300 N.W.2d 834 (N.D. 1980). “Subsection (i) of Section 57-38-01.2(1), N.D.C.C., provides for a deduction from the federal taxable income figure for dividends or income received by a taxpayer from stock or interest in a corporation "up to a maximum of $15,000.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.