Uniform Division of Income Tax Act
| Section | Section Name |
|---|---|
| 57-38.1-01 | Definitions |
| 57-38.1-02 | Taxpayers ‑ Applicability |
| 57-38.1-03 | Nonresident taxpayer |
| 57-38.1-04 | Certain items ‑ Allocation |
| 57-38.1-05 | Rents and royalties |
| 57-38.1-06 | Property ‑ Capital gains and losses |
| 57-38.1-07 | Interest and dividends |
| 57-38.1-08 | Patents and copyrights |
| 57-38.1-09 | Business income |
| 57-38.1-10 | Property factor |
| 57-38.1-11 | Property owned and rented |
| 57-38.1-12 | Average value of property |
| 57-38.1-13 | Payroll factor |
| 57-38.1-14 | Compensation |
| 57-38.1-15 | Sales factor |
| 57-38.1-16 | Local tangible personal property sales |
| 57-38.1-17 | Other sales |
| 57-38.1-17.1 | Gain or loss on the sale of a partnership |
| 57-38.1-17.2 | Taxation of two or more member limited liability companies |
| 57-38.1-17.3 | Taxation of single‑member limited liability companies |
| 57-38.1-18 | Additional methods of determining business situs |
| 57-38.1-19 | Purpose |
| 57-38.1-20 | Citation |
| 57-38.1-21 | Effective date |