Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-38 - INCOME TAX
Section 57-38-05 - Certain income of nonresidents not taxed

N.D. Cent. Code § 57-38-05

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Current through the 2023 Legislative Sessions
Section 57-38-05 - Certain income of nonresidents not taxed

Unless the income, gains, or both, arise from transactions in the regular course of the taxpayer's trade or business carried on in this state, or unless the acquisition, management, and disposition of intangible personal property constitutes a trade or business carried on in this state, or unless the income, gains, or both, arise from gaming activity carried on in this state, income of nonresidents derived from land contracts, mortgages, stocks, bonds, or other intangible personal property, or from the sale of intangible personal property, may not be taxed.

N.D.C.C. § 57-38-05