North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.1-17.2
Taxation of two or more member limited liability companies
Official textlegis.nd.gov
For purposes of this chapter, a limited liability company having two or more members that is formed under either the laws of this state or under similar laws of another state and that is considered to be a partnership for federal income tax purposes is considered to be a partnership and the members must be considered to be partners. A limited liability company having two or more members that is not treated as a partnership for federal income tax purposes must be treated as a corporation for state tax purposes.
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