{"data":{"id":"us-nd/n.d.-cent.-code-57-38.1-17.3","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.1-17.3","heading":"Taxation of single-member limited liability companies","body":"For purposes of this chapter, a limited liability company having a single member that is formed under either the laws of this state or under similar laws of another state and that is considered to be a corporation for federal income tax purposes is considered to be a corporation for state tax purposes. A limited liability company having a single member that is not treated as a corporation for federal income tax purposes is disregarded as an entity separate from its owner for state tax purposes.","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":"64037f0623ba6d2097d0010e113d43cb4cd3809847dee3614f61b19cde48782e","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.1-17.2","next":"us-nd/n.d.-cent.-code-57-38.1-18"},"notice":"GroundRules: Original legal text. Not legal advice."}