Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, must be allocated, net of related expenses, as provided in sections 57-38.1-05 through 57-38.1-08.
N.D. Cent. Code § 57-38.1-04
Certain items - Allocation
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 57–57 (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.