{"data":{"id":"us-nd/n.d.-cent.-code-57-38-08","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-08","heading":"Partnerships not subject to tax","body":"Partnerships are not subject to tax under this chapter. Persons carrying on a business as partners are taxable on their respective shares of the partnership's income, gain, loss, and deduction included in the partner's federal taxable income, as provided under section 57-38-08.1.","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":"bf80700be3c48f25a5adc2d6ba00579c4fd8aed6a13e5a369fe153a1852b1d26","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-07.2","next":"us-nd/n.d.-cent.-code-57-38-08.1"},"notice":"GroundRules: Original legal text. Not legal advice."}