North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.1-03
Nonresident taxpayer
Official textlegis.nd.gov
For purposes of allocation and apportionment of income under this chapter, a taxpayer is taxable in another state if:
# 1.
In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
# 2.
That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
Source: view the official PDF
In this chapter (24 sections)
- 57-38.1-01 · Definitions
- 57-38.1-02 · Taxpayers - Applicability
- 57-38.1-03 · Nonresident taxpayer
- 57-38.1-04 · Certain items - Allocation
- 57-38.1-05 · Rents and royalties
- 57-38.1-06 · Property - Capital gains and losses
- 57-38.1-07 · Interest and dividends
- 57-38.1-08 · Patents and copyrights
- 57-38.1-09 · Business income
- 57-38.1-10 · Property factor
- 57-38.1-11 · Property owned and rented
- 57-38.1-12 · Average value of property
- 57-38.1-13 · Payroll factor
- 57-38.1-14 · Compensation
- 57-38.1-15 · Sales factor
- 57-38.1-16 · Local tangible personal property sales
- 57-38.1-17 · Other sales
- 57-38.1-17.1 · Gain or loss on the sale of a partnership
- 57-38.1-17.2 · Taxation of two or more member limited liability…
- 57-38.1-17.3 · Taxation of single-member limited liability companies
- 57-38.1-18 · Additional methods of determining business situs
- 57-38.1-19 · Purpose
- 57-38.1-20 · Citation
- 57-38.1-21 · Effective date