{"data":{"id":"us-nd/n.d.-cent.-code-57-38.1-03","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.1-03","heading":"Nonresident taxpayer","body":"For purposes of allocation and apportionment of income under this chapter, a taxpayer is taxable in another state if:\n1.In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or\n2.That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.","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":"c6ecd0b580bd99ac71455c8a58793b7242b8b7a984033bdaa0324d7726dd4fff","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.1-02","next":"us-nd/n.d.-cent.-code-57-38.1-04"},"notice":"GroundRules: Original legal text. Not legal advice."}