North Dakota § 57-38.1-03 Nonresident taxpayer

North Dakota Statutes

§ 57-38.1-03 — Nonresident taxpayer

North Dakota § 57-38.1-03

Title 57Taxation

Ch. 57-38.1Uniform Division of Income Tax Act

This text of North Dakota § 57-38.1-03 (Nonresident taxpayer) 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 § 57-38.1-03 (2026).

Text

For purposes of allocation and apportionment of income under this chapter, a taxpayer is taxable in another state if:

1.In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or

2.That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.

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For purposes of allocation and apportionment of income under this chapter, a taxpayer is
taxable in another state if:
1. In that state the taxpayer is subject to a net income tax, a franchise tax measured by
net income, a franchise tax for the privilege of doing business, or a corporate stock
tax; or
2. That state has jurisdiction to subject the taxpayer to a net income tax regardless of
whether, in fact, the state does or does not.