Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-38.1 - UNIFORM DIVISION OF INCOME TAX ACT
Section 57-38.1-02 - Taxpayers - Applicability

N.D. Cent. Code § 57-38.1-02

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Current through 2023 Legislative Sessions
Section 57-38.1-02 - Taxpayers - Applicability

Any taxpayer having income from business activity which is taxable both within and without this state, including a public utility, shall allocate and apportion the taxpayer's net income as provided in this chapter.

N.D.C.C. § 57-38.1-02