Chapter 57-38.1 - UNIFORM DIVISION OF INCOME TAX ACT
- Section 57-38.1-01 - Definitions
- Section 57-38.1-02 - Taxpayers - Applicability
- Section 57-38.1-03 - Nonresident taxpayer
- Section 57-38.1-04 - Certain items - Allocation
- Section 57-38.1-05 - Rents and royalties
- Section 57-38.1-06 - Property - Capital gains and losses
- Section 57-38.1-07 - Interest and dividends
- Section 57-38.1-08 - Patents and copyrights
- Section 57-38.1-09 - Business income
- Section 57-38.1-10 - Property factor
- Section 57-38.1-11 - Property owned and rented
- Section 57-38.1-12 - Average value of property
- Section 57-38.1-13 - Payroll factor
- Section 57-38.1-14 - Compensation
- Section 57-38.1-15 - Sales factor
- Section 57-38.1-16 - Local tangible personal property sales
- Section 57-38.1-17 - Other sales
- Section 57-38.1-17.1 - Gain or loss on the sale of a partnership
- Section 57-38.1-17.2 - Taxation of two or more member limited liability companies
- Section 57-38.1-17.3 - Taxation of single-member limited liability companies
- Section 57-38.1-18 - Additional methods of determining business situs
- Section 57-38.1-19 - Purpose
- Section 57-38.1-20 - Citation
- Section 57-38.1-21 - Effective date