North Dakota Statutes
§ 57-38.1-17.3 — Taxation of single-member limited liability companies
North Dakota § 57-38.1-17.3
This text of North Dakota § 57-38.1-17.3 (Taxation of single-member limited liability companies) 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 § 57-38.1-17.3 (2026).
Text
For purposes of this chapter, a limited liability company having a single member that is
formed under either the laws of this state or under similar laws of another state and that is
considered to be a corporation for federal income tax purposes is considered to be a
corporation for state tax purposes. A limited liability company having a single member that is not
treated as a corporation for federal income tax purposes is disregarded as an entity separate
from its owner for state tax purposes.
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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 § 57-38.1-17.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-17.3.