N.D.C.C. § 57-38-03 — Imposition of tax against nonresidents

The tax imposed by this chapter must be levied, collected, and paid annually upon and with
respect to income derived from all property owned, from all gaming activity carried on in this
state, and from every business, trade, profession, or occupation carried on in this state by
natural persons not residents of the state at the rates specified with respect to net income of a
resident of North Dakota.