Nonresident taxpayer
N.D. Cent. Code § 57-38.1-03
in effect57-38.1-03. Nonresident taxpayer
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: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-1.pdf#nameddest=57-38p1-03Fetched: 10/16/2026