N.D. Cent. Code § 57-38.1-21

Current through 2024 Legislative Session

Section 57-38.1-21 - Effective date

The provisions of this chapter apply to all income accruing after January 1, 1965, for taxpayers operating on a calendar year basis, and apply to income accruing in 1965 after the beginning of their fiscal year for taxpayers operating on a fiscal year basis.

N.D.C.C. § 57-38.1-21