Partnertax.ai
Start free trial →

North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-03

Imposition of tax against nonresidents

Official textlegis.nd.gov

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.

Source: view the official PDF

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 57-38-01.17 · Credit for investments in development corporations
  2. 57-38-01.20 · Credit for expenses of caring for certain family members
  3. 57-38-01.22 · Income tax credit for blending of biodiesel fuel or green…
  4. 57-38-01.23 · Income tax credit for biodiesel or green diesel sales…
  5. 57-38-01.24 · Internship employment tax credit
  6. 57-38-01.25 · Workforce recruitment credit for hard-to-fill employment…
  7. 57-38-01.26 · Angel investor tax credit
  8. 57-38-01.27 · Microbusiness income tax credit
  9. 57-38-01.28 · Marriage penalty credit
  10. 57-38-01.29 · Homestead income tax credit - Rules
  11. 57-38-01.30 · Commercial property income tax credit - Rules
  12. 57-38-01.32 · Housing incentive fund tax credit
  13. 57-38-01.34 · Corporate credit for contributions to rural leadership…
  14. 57-38-01.35 · Financial institutions - Net operating losses - Credit…
  15. 57-38-01.36 · Twenty-first century manufacturing workforce incentive
  16. 57-38-01.37 · Individual income tax credit
  17. 57-38-01.38 · Adoption tax credit
  18. 57-38-01.40 · Apprenticeship tax credit
  19. 57-38-01.42 · Child care contribution credit
  20. 57-38-02 · Annual tax on individuals
  21. 57-38-03 · Imposition of tax against nonresidents
  22. 57-38-04 · Allocation and apportionment of gross income of individuals
  23. 57-38-05 · Certain income of nonresidents not taxed
  24. 57-38-06 · General provisions applicable to nonresidents
  25. 57-38-06.1 · Exemptions for nonresident individual
  26. 57-38-07 · Tax imposed on fiduciaries - Charge against estate or trust
  27. 57-38-07.1 · Taxation of two or more member limited liability companies
  28. 57-38-07.2 · Taxation of single-member limited liability companies
  29. 57-38-08 · Partnerships not subject to tax
  30. 57-38-09 · Exempt organizations
  31. 57-38-09.1 · Organizations exempt from income tax - File return
  32. 57-38-10 · Allocation and apportionment of partnership income
  33. 57-38-11 · Annual tax on corporations
  34. 57-38-12 · Allocation of corporation income
  35. 57-38-13 · General provisions related to allocation of corporation…
  36. 57-38-14 · General provisions relating to corporate income
  37. 57-38-15 · Basis for determining gain or loss
  38. 57-38-15.1 · Capital gains and losses
  39. 57-38-15.2 · No capital gain recognized on property involuntarily…
  40. 57-38-15.3 · Gain or loss not recognized on certain exchanges
Full table of contents →