N.D. Cent. Code § 57-38.1-02

Current through 2023 Legislative Sessions
Section 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.

N.D.C.C. § 57-38.1-02