N.D. Cent. Code ch. 57-38.1 – Uniform Division of Income Tax Act | Midpage

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North Dakota Century Code

Chapter 57-38.1

N.D. Cent. Code ch. 57-38.1

Uniform Division of Income Tax Act

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