Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.
N.D. Cent. Code § 57-38.1-07
Interest and dividends
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.