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Any taxpayer having income from business activity which is taxable both within and without this state, including a public utility, shall allocate and apportion the taxpayer's net income as provided in this chapter.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38.1-02. Taxpayers--Applicability - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-1-02/
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