Taxpayers - Applicability

N.D. Cent. Code § 57-38.1-02
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
57-38.1-02. Taxpayers - Applicability Any taxpayer having income from business activity which is taxable both within and without this state, including a public utility, shall allocate and apportion the taxpayer's net income as provided in this chapter.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-1.pdf#nameddest=57-38p1-02Fetched: 10/16/2026

Starting a business in North Dakota? North Dakota LLC guide: costs and requirements