N.D. Cent. Code § 57-38-06: General provisions applicable to nonresidents

The provisions of law applicable to the assessment, levy, and collection of income taxes from resident individuals, as to income, taxable income, adjustments to taxable income, and the allocation or proration of any such items, and all other provisions not inconsistent with the provisions of this chapter especially made applicable to nonresidents, govern the levy and collection of income taxes from nonresident individuals.