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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-06

General provisions applicable to nonresidents

Official textlegis.nd.gov

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.

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In this chapter (40 sections)
  1. 57-38-01.23 · Income tax credit for biodiesel or green diesel sales…
  2. 57-38-01.24 · Internship employment tax credit
  3. 57-38-01.25 · Workforce recruitment credit for hard-to-fill employment…
  4. 57-38-01.26 · Angel investor tax credit
  5. 57-38-01.27 · Microbusiness income tax credit
  6. 57-38-01.28 · Marriage penalty credit
  7. 57-38-01.29 · Homestead income tax credit - Rules
  8. 57-38-01.30 · Commercial property income tax credit - Rules
  9. 57-38-01.32 · Housing incentive fund tax credit
  10. 57-38-01.34 · Corporate credit for contributions to rural leadership…
  11. 57-38-01.35 · Financial institutions - Net operating losses - Credit…
  12. 57-38-01.36 · Twenty-first century manufacturing workforce incentive
  13. 57-38-01.37 · Individual income tax credit
  14. 57-38-01.38 · Adoption tax credit
  15. 57-38-01.40 · Apprenticeship tax credit
  16. 57-38-01.42 · Child care contribution credit
  17. 57-38-02 · Annual tax on individuals
  18. 57-38-03 · Imposition of tax against nonresidents
  19. 57-38-04 · Allocation and apportionment of gross income of individuals
  20. 57-38-05 · Certain income of nonresidents not taxed
  21. 57-38-06 · General provisions applicable to nonresidents
  22. 57-38-06.1 · Exemptions for nonresident individual
  23. 57-38-07 · Tax imposed on fiduciaries - Charge against estate or trust
  24. 57-38-07.1 · Taxation of two or more member limited liability companies
  25. 57-38-07.2 · Taxation of single-member limited liability companies
  26. 57-38-08 · Partnerships not subject to tax
  27. 57-38-09 · Exempt organizations
  28. 57-38-09.1 · Organizations exempt from income tax - File return
  29. 57-38-10 · Allocation and apportionment of partnership income
  30. 57-38-11 · Annual tax on corporations
  31. 57-38-12 · Allocation of corporation income
  32. 57-38-13 · General provisions related to allocation of corporation…
  33. 57-38-14 · General provisions relating to corporate income
  34. 57-38-15 · Basis for determining gain or loss
  35. 57-38-15.1 · Capital gains and losses
  36. 57-38-15.2 · No capital gain recognized on property involuntarily…
  37. 57-38-15.3 · Gain or loss not recognized on certain exchanges
  38. 57-38-16 · Inventory - Use under direction of tax commissioner
  39. 57-38-17 · Gross income defined
  40. 57-38-17.1 · Income from back pay - Limitation of tax - Definition
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