US lawNorth DakotaStatutesTitle 57Chapter 57-38.157-38.1-20N.D. Cent. Code § 57-38.1-2057-38.1-20. CitationYear: 2026Length: 17 wordsOfficial source 57-38.1-20. Citation This chapter may be cited as the "Uniform Division of Income for Tax Purposes Act".PreviousN.D. Cent. Code § 57-38.1-19NextN.D. Cent. Code § 57-38.1-21