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North Dakota Century Code Title 57. Taxation § 57-38-08. Partnerships not subject to tax

Current as of January 01, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38-08. Partnerships not subject to tax - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-08/

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