North Dakota Statutes
§ 57-38.1-21 — Effective date
North Dakota § 57-38.1-21
This text of North Dakota § 57-38.1-21 (Effective date) 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 § 57-38.1-21 (2026).
Text
The provisions of this chapter apply to all income accruing after January 1, 1965, for
taxpayers operating on a calendar year basis, and apply to income accruing in 1965 after the
beginning of their fiscal year for taxpayers operating on a fiscal year basis.
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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 § 57-38.1-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-21.