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
Taxpayers - Applicability
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 57-38.1-01 to 57-38.1-21 (24 sections).
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.