N.D. Cent. Code § 57-38-08
Current through 2024 Legislative Session
Partnerships are not subject to tax under this chapter. Persons carrying on a business as partners are taxable on their respective shares of the partnership's income, gain, loss, and deduction included in the partner's federal taxable income, as provided under section 57-38-08.1.
N.D.C.C. § 57-38-08