North Dakota Statutes
§ 57-38-08 — Partnerships not subject to tax
North Dakota § 57-38-08
This text of North Dakota § 57-38-08 (Partnerships not subject to tax) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-38-08 (2026).
Text
Partnerships are not subject to tax under this chapter. Persons carrying on a business as
partners are taxable on their respective shares of the partnership's income, gain, loss, and
deduction included in the partner's federal taxable income, as provided under
section 57-38-08.1.
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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 commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-38-08, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-08.