North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-02.2 - Income Tax on Nonresident Individuals, Estates, Trusts, and Fiduciaries
Section 81-03-02.2-02 - Income of nonresident from tangible property located in North Dakota

A nonresident must report to this state income from tangible property located in this state and must pay North Dakota tax on that income. Such income may not be excluded by a reciprocal agreement or for any other reason unless specifically excluded by statute.

Income from tangible property located in this state includes, but is not limited to, income from royalty interests and all other lease interests in minerals, income from rental of tangible property, gains from sales of tangible property, and gains from the sale or assignment of land contracts.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-04, 57-38.1-04, 57-38.1-05, 57-38.1-06