GroundRules
← Search the law
North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-38.1-02: Taxpayers - Applicability

Read at publisher ↗
Where this section sits in the code
  1. Title 57 Taxation
  2. Chapter 57-38.1 Uniform Division Of Income Tax Act

Any taxpayer having income from business activity which is taxable both within and without this state, including a public utility, shall allocate and apportion the taxpayer's net income as provided in this chapter.

Collected 2026-09-02T21:04:14Z. Source file · JSON

Browse this collection