Commonwealth Code / Title 4: Economic Resources / Division 1 Revenue and Taxation / Chapter 7. Income Tax
Article 1. Northern Marianas Territorial Income Tax.
- § 1701. Application of the Internal Revenue CodePDF
- § 1702. Internal Revenue Code Adopted.PDF
- § 1703. Nonretroactivity of Tax on Commonwealth Sourced Income.PDF
- § 1704. Anti-Avoidance.PDF
- § 1705. Clarifying Provisions.PDF
- § 1706. Disincentives to Off-island Investment.PDF
- § 1707. Private Letter Ruling Procedures.PDF
- § 1708. Tax Relief.PDF
- § 1709. Tax on Overpayments.PDF
- § 1710. Foreign Sales Corporations Special Rule.PDF
- § 1711. Rebate Offset Procedure.PDF
- § 1712. Special Sourcing Rules of Certain United States Individuals.PDF
- § 1713. Interest on Overpayments.PDF
- § 1714. Special Rebate Trust Account.PDF
- § 1715. Shortfall in Trust Account.PDF
- § 1716. Exemption From Rebate Limitation.PDF
- § 1717. Special Rebate Trust Account for Business Located Within Free Trade Zone(s).PDF