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therefrom, must be assigned to this state without regard to the residence of the recipient if such property has a situs within this state. 4. Income derived from business activity carried on by an individual as a sole proprietorship, or through a partnership, subchapter S corporation, or other passthrough entity, must be assigned to this state without regard to the residence of the individual if the business activity is conducted wholly within this state. Income derived from gaming activity carried on in this state by an individual must be assigned to this state without regard to the residence of the individual. 5. Whenever business activity is carried on partly within and partly without this state by a nonresident of this state as a sole proprietorship, or through a partnership, subchapter S corporation, or other passthrough entity, the entire income therefrom must be allocated to this state and to other states, according to the provisions of chapter 57-38.1 but only according to the apportionment method provided under subsection 1 of section 57-38.1-09, providing for allocation and apportionment of income of corporations doing business within and without this state. 6. a. Income and gains received by a resident of this state from tangible property not employed in the business and from tangible property employed in the business of the taxpayer, if the business consists principally of the holding of the property and the collection of income and gains from the business, must be assigned to this state without regard to the situs of the property. b. Income derived from business activity carried on by residents of this state, whether the business activity is conducted as a sole proprietorship, or through a partnership, subchapter S corporation, or other passthrough entity, must be assigned to this state without regard to where the business activity is conducted, and the provisions of chapter 57-38.1 do not apply. If the taxpayer believes the operation of this subdivision with respect to the taxpayer's income is unjust, the taxpayer may petition the tax commissioner who may allow use of another method of reporting income, including separate accounting. 7. All other items of gross income must be assigned to the taxpayer's domicile. 8. The privileges granted nonresidents apply only when other states grant to the residents of North Dakota the same privilege. 57-38-05. Certain income of nonresidents not taxed. Unless the income, gains, or both, arise from transactions in the regular course of the taxpayer's trade or business carried on in this state, or unless the acquisition, management, and disposition of intangible personal property constitutes a trade or business carried on in this state, or unless the income, gains, or both, arise from gaming activity carried on in this state, income of nonresidents derived from land contracts, mortgages, stocks, bonds, or other intangible personal property, or from the sale of intangible personal property, may not be taxed. 57-38-06. General provisions applicable to nonresidents. The provisions of law applicable to the assessment, levy, and collection of income taxes from resident individuals, as to income, taxable income, adjustments to taxable income, and the allocation or proration of any such items, and all other provisions not inconsistent with the provisions of this chapter especially made applicable to nonresidents, govern the levy and collection of income taxes from nonresident individuals. 57-38-06.1. Exemptions for nonresident individual. Repealed by S.L. 2009, ch. 545, § 32. 57-38-07. Tax imposed on fiduciaries - Charge against estate or trust. The tax imposed by this chapter applies to and becomes a charge against estates and trusts with respect to their taxable income as defined in this chapter and the rates must be the same as those applicable to individuals. The fiduciary is responsible for making the return of income for the estate or trust for which the fiduciary acts, whether such income is taxable to the Page No. 26