North Dakota Statutes
§ 57-38-03 — Imposition of tax against nonresidents
The tax imposed by this chapter must be levied, collected, and paid annually upon and with
respect to income derived from all property owned, from all gaming activity carried on in this
state, and from every business, trade, profession, or occupation carried on in this state by
natural persons not residents of the state at the rates specified with respect to net income of a
resident of North Dakota.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissioner