US lawNorth DakotaStatutesTitle 57Chapter 57-38.157-38.1-07N.D. Cent. Code § 57-38.1-0757-38.1-07. Interest and dividendsYear: 2026Length: 21 wordsOfficial source 57-38.1-07. Interest and dividends Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.PreviousN.D. Cent. Code § 57-38.1-06NextN.D. Cent. Code § 57-38.1-08