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Chapter

Uniform Division of Income Tax Act

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