N.D.C.C. § 57-38-06 — General provisions applicable to nonresidents

The provisions of law applicable to the assessment, levy, and collection of income taxes
from resident individuals, as to income, taxable income, adjustments to taxable income, and the
allocation or proration of any such items, and all other provisions not inconsistent with the
provisions of this chapter especially made applicable to nonresidents, govern the levy and
collection of income taxes from nonresident individuals.