N.D. Admin. Code 81-03-05.2-03
Current through Supplement No. 394, October, 2024
A water's edge group shall use a combined report to determine the amount of income which should be assigned to North Dakota on behalf of each member of the group. If the combined report assigns income to North Dakota on behalf of a member of the group, that member shall report the assigned income on its North Dakota income tax return.
N.D. Admin Code 81-03-05.2-03
General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38.4-02