{"data":{"id":"us-nd/n.d.-cent.-code-57-38.1-21","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.1-21","heading":"Effective date","body":"The provisions of this chapter apply to all income accruing after January 1, 1965, for taxpayers operating on a calendar year basis, and apply to income accruing in 1965 after the beginning of their fiscal year for taxpayers operating on a fiscal year basis.","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":"63f7ccb61c8d9e5a1a09aafdda96aa58ff9b8390aa0f80e6aa6823eee9487d7f","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.1-20","next":"us-nd/n.d.-cent.-code-57-38.3-01"},"notice":"GroundRules: Original legal text. Not legal advice."}