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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.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38.1-04. Certain items--Allocation - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-1-04/
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