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