{"data":{"id":"us-nd/n.d.-cent.-code-57-38-07.2","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-07.2","heading":"Taxation of single-member limited liability companies","body":"For purposes of this chapter, a limited liability company having a single member which is formed under either the laws of this state or under similar laws of another state and that is considered to be a corporation for federal income tax purposes is considered to be a corporation for state tax purposes. A limited liability company having a single member which is not treated as a corporation for federal income tax purposes is disregarded as an entity separate from its owner for state tax purposes.","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":"fbed6f67d26e512dadfbfc3d2b1fe952e9d7bf7727a7bd5e4c236def77774475","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-07.1","next":"us-nd/n.d.-cent.-code-57-38-08"},"notice":"GroundRules: Original legal text. Not legal advice."}