North Dakota Statutes
§ 57-38.1-04 — Certain items - Allocation
North Dakota § 57-38.1-04
This text of North Dakota § 57-38.1-04 (Certain items - Allocation) 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 § 57-38.1-04 (2026).
Text
Rents and royalties from real or tangible personal property, capital gains, interest, dividends,
or patent or copyright royalties, to the extent that they constitute nonbusiness income, must be
allocated, net of related expenses, as provided in sections 57-38.1-05 through 57-38.1-08.
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Nearby Sections
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§ 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 § 57-38.1-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-04.