{"data":{"id":"us-nd/n.d.-cent.-code-57-38-71","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-71","heading":"Definitions applicable to sections 57-38-71 through 57-38-74","body":"Repealed by S.L. 2007, ch. 18, § 51.","path":["Title 57 Taxation","Chapter 57-38 Income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":"708ac8e931d24b7ff582f1b8bf71243a3dceaf53a0c3f055986f8ba7736c2d96","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-70","next":"us-nd/n.d.-cent.-code-57-38-72"},"notice":"GroundRules: Original legal text. Not legal advice."}