{"data":{"id":"us-nd/n.d.-cent.-code-57-38.1-02","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.1-02","heading":"Taxpayers - Applicability","body":"Any taxpayer having income from business activity which is taxable both within and without this state, including a public utility, shall allocate and apportion the taxpayer's net income as provided in this chapter.","path":["Title 57 Taxation","Chapter 57-38.1 Uniform Division Of Income Tax Act"],"source_url":"https://ndlegis.gov/cencode/t57c38-1.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"56adecbd1cb67f4d13a5bf336268334a0ecbed3878e72ffb456d07c088570246","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.1-01","next":"us-nd/n.d.-cent.-code-57-38.1-03"},"notice":"GroundRules: Original legal text. Not legal advice."}