North Dakota Statutes
§ 57-38.1-02 — Taxpayers - Applicability
North Dakota § 57-38.1-02
This text of North Dakota § 57-38.1-02 (Taxpayers - Applicability) 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 § 57-38.1-02 (2026).
Text
Any taxpayer having income from business activity which is taxable both within and without
this state, including a public utility, shall allocate and apportion the taxpayer's net income as
provided in this chapter.
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Related
Hamich, Inc. v. State Ex Rel. Clayburgh
1997 ND 110 (North Dakota Supreme Court, 1997)
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 § 57-38.1-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-02.