{"data":{"id":"us-nd/n.d.-cent.-code-57-38.1-07","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.1-07","heading":"Interest and dividends","body":"Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.","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":"f5b1ede7287a2492d2c458fd8841a4f472af66d72535e0bdbe16cee0d186a684","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.1-06","next":"us-nd/n.d.-cent.-code-57-38.1-08"},"notice":"GroundRules: Original legal text. Not legal advice."}