Current as of January 01, 2020 | Updated by FindLaw Staff
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For purposes of allocation and apportionment of income under this chapter, a taxpayer is taxable in another state if:
1. In that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax; or
2. That state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38.1-03. Nonresident taxpayer - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-1-03.html
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