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 |