North Dakota Code 57-38.1-02 – Taxpayers – Applicability
Current as of: 2023 | Check for updates
|
Other versions
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.
Terms Used In North Dakota Code 57-38.1-02
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49