N.D. Cent. Code § 57-38.1-07 (2025) – Interest and dividends | Midpage

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North Dakota Century Code

Chapter 57-38.1

57-38.1-07

N.D. Cent. Code § 57-38.1-07 (2025)

Interest and dividends

Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in this state.