Partnerships not subject to tax

N.D. Cent. Code § 57-38-08
in effect
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57-38-08. Partnerships not subject to tax Partnerships are not subject to tax under this chapter. Persons carrying on a business as partners are taxable on their respective shares of the partnership's income, gain, loss, and deduction included in the partner's federal taxable income, as provided under section 57-38-08.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38.pdf#nameddest=57-38-08Fetched: 10/16/2026

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