North Dakota Code 57-38.1-03 – Nonresident taxpayer
Current as of: 2023 | Check for updates
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For purposes of allocation and apportionment of income under this chapter, a taxpayer is taxable in another state if:
Terms Used In North Dakota Code 57-38.1-03
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
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.