North Dakota § 57-38.1-08 Patents and copyrights

North Dakota Statutes

§ 57-38.1-08 — Patents and copyrights

North Dakota § 57-38.1-08

Title 57Taxation

Ch. 57-38.1Uniform Division of Income Tax Act

This text of North Dakota § 57-38.1-08 (Patents and copyrights) 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 § 57-38.1-08 (2026).

Text

1.Patent and copyright royalties are allocable to this state:

a.If and to the extent that the patent or copyright is utilized by the payer in this state; or

b.If and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.

2.A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.

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1. Patent and copyright royalties are allocable to this state:
a. If and to the extent that the patent or copyright is utilized by the payer in this
state; or
b. If and to the extent that the patent or copyright is utilized by the payer in a state in
which the taxpayer is not taxable and the taxpayer's commercial domicile is in this
state.
2. A patent is utilized in a state to the extent that it is employed in production, fabrication,
manufacturing, or other processing in the state or to the extent that a patented product
is produced in the state. If the basis of receipts from patent royalties does not permit
allocation to states or if the accounting procedures do not reflect states of utilization,
the patent is utilized in the state in which the taxpayer's commercial domicile is
located.
3. A copyright is utilized in a state to the extent that printing or other publication originates
in the state. If the basis of receipts from copyright royalties does not permit allocation
to states or if the accounting procedures do not reflect states of utilization, the
copyright is utilized in the state in which the taxpayer's commercial domicile is located.