North Dakota Statutes
§ 57-38.1-14 — Compensation
North Dakota § 57-38.1-14
This text of North Dakota § 57-38.1-14 (Compensation) 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 § 57-38.1-14 (2026).
Text
Compensation is paid in this state if:
1.The individual's service is performed entirely within the state;
2.The individual's service is performed both within and without the state, but the service
performed without the state is incidental to the individual's service within the state; or
3.Some of the service is performed in the state and:
a.The base of operations or, if there is no base of operations, the place from which
the service is directed or controlled is in the state; or
b.The base of operations or the place from which the service is directed or
controlled is not in any state in which some part of the service is performed, but
the individual's residence is in this state.
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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 § 57-38.1-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-14.