North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.1-14
Compensation
Compensation is paid in this state if:
# 1.
The individual's service is performed entirely within the state;
# 2.
The individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or
# 3.
Some of the service is performed in the state and:
a. The base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state; or b. The base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
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