Interest and dividends
N.D. Cent. Code § 57-38.1-07
in effect57-38.1-07. Interest and dividends
Interest and dividends are allocable to this state if the taxpayer's commercial domicile is in
this state.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-1.pdf#nameddest=57-38p1-07Fetched: 10/16/2026
