North Dakota · Statutes

Chapter 57-38.1

24 sections

N.D. Cent. Code § 57-38.1-0157-38.1-01. Definitions
N.D. Cent. Code § 57-38.1-0257-38.1-02. Taxpayers - Applicability
N.D. Cent. Code § 57-38.1-0357-38.1-03. Nonresident taxpayer
N.D. Cent. Code § 57-38.1-0457-38.1-04. Certain items - Allocation
N.D. Cent. Code § 57-38.1-0557-38.1-05. Rents and royalties
N.D. Cent. Code § 57-38.1-0657-38.1-06. Property - Capital gains and losses
N.D. Cent. Code § 57-38.1-0757-38.1-07. Interest and dividends
N.D. Cent. Code § 57-38.1-0857-38.1-08. Patents and copyrights
N.D. Cent. Code § 57-38.1-0957-38.1-09. Business income
N.D. Cent. Code § 57-38.1-1057-38.1-10. Property factor
N.D. Cent. Code § 57-38.1-1157-38.1-11. Property owned and rented
N.D. Cent. Code § 57-38.1-1257-38.1-12. Average value of property
N.D. Cent. Code § 57-38.1-1357-38.1-13. Payroll factor
N.D. Cent. Code § 57-38.1-1457-38.1-14. Compensation
N.D. Cent. Code § 57-38.1-1557-38.1-15. Sales factor
N.D. Cent. Code § 57-38.1-1657-38.1-16. Local tangible personal property sales
N.D. Cent. Code § 57-38.1-1757-38.1-17. Other sales
N.D. Cent. Code § 57-38.1-17.157-38.1-17.1. Gain or loss on the sale of a partnership
N.D. Cent. Code § 57-38.1-17.257-38.1-17.2. Taxation of two or more member limited liability companies
N.D. Cent. Code § 57-38.1-17.357-38.1-17.3. Taxation of single-member limited liability companies
N.D. Cent. Code § 57-38.1-1857-38.1-18. Additional methods of determining business situs
N.D. Cent. Code § 57-38.1-1957-38.1-19. Purpose
N.D. Cent. Code § 57-38.1-2057-38.1-20. Citation
N.D. Cent. Code § 57-38.1-2157-38.1-21. Effective date