North Dakota Century Code

Chapter 57-38.1

Uniform Division of Income Tax Act

Section Section Name
57-38.1-01 Definitions
57-38.1-02 Taxpayers ‑ Applicability
57-38.1-03 Nonresident taxpayer
57-38.1-04 Certain items ‑ Allocation
57-38.1-05 Rents and royalties
57-38.1-06 Property ‑ Capital gains and losses
57-38.1-07 Interest and dividends
57-38.1-08 Patents and copyrights
57-38.1-09 Business income
57-38.1-10 Property factor
57-38.1-11 Property owned and rented
57-38.1-12 Average value of property
57-38.1-13 Payroll factor
57-38.1-14 Compensation
57-38.1-15 Sales factor
57-38.1-16 Local tangible personal property sales
57-38.1-17 Other sales
57-38.1-17.1 Gain or loss on the sale of a partnership
57-38.1-17.2 Taxation of two or more member limited liability companies
57-38.1-17.3 Taxation of single‑member limited liability companies
57-38.1-18 Additional methods of determining business situs
57-38.1-19 Purpose
57-38.1-20 Citation
57-38.1-21 Effective date