North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38-05
Certain income of nonresidents not taxed
Official textlegis.nd.gov
Unless the income, gains, or both, arise from transactions in the regular course of the taxpayer's trade or business carried on in this state, or unless the acquisition, management, and disposition of intangible personal property constitutes a trade or business carried on in this state, or unless the income, gains, or both, arise from gaming activity carried on in this state, income of nonresidents derived from land contracts, mortgages, stocks, bonds, or other intangible personal property, or from the sale of intangible personal property, may not be taxed.
Source: view the official PDF
In this chapter (40 sections)
- 57-38-01.22 · Income tax credit for blending of biodiesel fuel or green…
- 57-38-01.23 · Income tax credit for biodiesel or green diesel sales…
- 57-38-01.24 · Internship employment tax credit
- 57-38-01.25 · Workforce recruitment credit for hard-to-fill employment…
- 57-38-01.26 · Angel investor tax credit
- 57-38-01.27 · Microbusiness income tax credit
- 57-38-01.28 · Marriage penalty credit
- 57-38-01.29 · Homestead income tax credit - Rules
- 57-38-01.30 · Commercial property income tax credit - Rules
- 57-38-01.32 · Housing incentive fund tax credit
- 57-38-01.34 · Corporate credit for contributions to rural leadership…
- 57-38-01.35 · Financial institutions - Net operating losses - Credit…
- 57-38-01.36 · Twenty-first century manufacturing workforce incentive
- 57-38-01.37 · Individual income tax credit
- 57-38-01.38 · Adoption tax credit
- 57-38-01.40 · Apprenticeship tax credit
- 57-38-01.42 · Child care contribution credit
- 57-38-02 · Annual tax on individuals
- 57-38-03 · Imposition of tax against nonresidents
- 57-38-04 · Allocation and apportionment of gross income of individuals
- 57-38-05 · Certain income of nonresidents not taxed
- 57-38-06 · General provisions applicable to nonresidents
- 57-38-06.1 · Exemptions for nonresident individual
- 57-38-07 · Tax imposed on fiduciaries - Charge against estate or trust
- 57-38-07.1 · Taxation of two or more member limited liability companies
- 57-38-07.2 · Taxation of single-member limited liability companies
- 57-38-08 · Partnerships not subject to tax
- 57-38-09 · Exempt organizations
- 57-38-09.1 · Organizations exempt from income tax - File return
- 57-38-10 · Allocation and apportionment of partnership income
- 57-38-11 · Annual tax on corporations
- 57-38-12 · Allocation of corporation income
- 57-38-13 · General provisions related to allocation of corporation…
- 57-38-14 · General provisions relating to corporate income
- 57-38-15 · Basis for determining gain or loss
- 57-38-15.1 · Capital gains and losses
- 57-38-15.2 · No capital gain recognized on property involuntarily…
- 57-38-15.3 · Gain or loss not recognized on certain exchanges
- 57-38-16 · Inventory - Use under direction of tax commissioner
- 57-38-17 · Gross income defined