North Dakota Statutes
§ 57-38-05 — Certain income of nonresidents not taxed
Unless the income, gains, or both, arise from transactions in the regular course of the
taxpayer's trade or business carried on in this state, or unless the acquisition, management, and
disposition of intangible personal property constitutes a trade or business carried on in this
state, or unless the income, gains, or both, arise from gaming activity carried on in this state,
income of nonresidents derived from land contracts, mortgages, stocks, bonds, or other
intangible personal property, or from the sale of intangible personal property, may not be taxed.
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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