{"data":{"id":"us-nd/n.d.-cent.-code-57-38-03","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-03","heading":"Imposition of tax against nonresidents","body":"The tax imposed by this chapter must be levied, collected, and paid annually upon and with respect to income derived from all property owned, from all gaming activity carried on in this state, and from every business, trade, profession, or occupation carried on in this state by natural persons not residents of the state at the rates specified with respect to net income of a resident of North Dakota.","path":["Title 57 Taxation","Chapter 57-38 Income Tax"],"source_url":"https://ndlegis.gov/cencode/t57c38.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"f27ea7dc242c625e05da05762b191814dff6d26114ed97e25a68ea8102473ce3","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-02","next":"us-nd/n.d.-cent.-code-57-38-04"},"notice":"GroundRules: Original legal text. Not legal advice."}