N.D. Cent. Code § 57-38.1-02

57-38.1-02. Taxpayers - Applicability

Name: Justis AI
Availability: InStock

Year: 2026Length: 37 wordsOfficial source

57-38.1-02. Taxpayers - Applicability Any taxpayer having income from business activity which is taxable both within and without this state, including a public utility, shall allocate and apportion the taxpayer's net income as provided in this chapter.

N.D. Cent. Code § 57-38.1-02: 57-38.1-02. Taxpayers - Applicability | Justis AI