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North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-38.1-21: Effective date

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

The provisions of this chapter apply to all income accruing after January 1, 1965, for taxpayers operating on a calendar year basis, and apply to income accruing in 1965 after the beginning of their fiscal year for taxpayers operating on a fiscal year basis.

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

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