This chapter must be so construed as to effectuate its general purpose to make uniform the law of those states which enact it.
N.D. Cent. Code § 57-38.1-19
Purpose
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 57-38.1-01–57-38.1-21 (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.