Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-38.1 - UNIFORM DIVISION OF INCOME TAX ACT
Section 57-38.1-21 - Effective date

N.D. Cent. Code § 57-38.1-21

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Current through 2023 Legislative Sessions
Section 57-38.1-21 - Effective date

The provisions of this chapter apply to all income accruing after January 1, 1965, for taxpayers operating on a calendar year basis, and apply to income accruing in 1965 after the beginning of their fiscal year for taxpayers operating on a fiscal year basis.

N.D.C.C. § 57-38.1-21