North Dakota § 57-38.1-01 Definitions

North Dakota Statutes

§ 57-38.1-01 — Definitions

North Dakota § 57-38.1-01

Title 57Taxation

Ch. 57-38.1Uniform Division of Income Tax Act

This text of North Dakota § 57-38.1-01 (Definitions) 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 § 57-38.1-01 (2026).

Text

As used in this chapter, unless the context otherwise requires:

1."Business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations.

2."Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.

3."Compensation" means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services.

4."Nonbusiness income" means all income other than business income.

5."Public utility" means any business entity which owns or operates for publi

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As used in this chapter, unless the context otherwise requires:
1. "Business income" means income arising from transactions and activity in the regular
course of the taxpayer's trade or business and includes income from tangible and
intangible property if the acquisition, management, and disposition of the property
constitute integral parts of the taxpayer's regular trade or business operations.
2. "Commercial domicile" means the principal place from which the trade or business of
the taxpayer is directed or managed.
3. "Compensation" means wages, salaries, commissions, and any other form of
remuneration paid to employees for personal services.
4. "Nonbusiness income" means all income other than business income.
5. "Public utility" means any business entity which owns or operates for public use any
plant, equipment, property, franchise, or license for the transmission of
communications, transportation of goods or persons, or the production, storage,
transmission, sale, delivery, or furnishing of electricity, water, steam, oil, oil products, or
gas.
6. "Sales" means all gross receipts of the taxpayer not allocated under sections
57-38.1-04 through 57-38.1-08.
7. "State" means any state of the United States, the District of Columbia, the
Commonwealth of Puerto Rico, any territory or possession of the United States, and
any foreign country or political subdivision thereof.