Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-38.1 - UNIFORM DIVISION OF INCOME TAX ACT
Section 57-38.1-04 - Certain items - Allocation

N.D. Cent. Code § 57-38.1-04

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Current through 2024 Legislative Session
Section 57-38.1-04 - Certain items - Allocation

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, must be allocated, net of related expenses, as provided in sections 57-38.1-05 through 57-38.1-08.

N.D.C.C. § 57-38.1-04