Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-05.2 - Water's Edge Method
Section 81-03-05.2-08 - Administrative provisions of income tax law applicable

N.D. Admin. Code 81-03-05.2-08

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Current through Supplement No. 395, January, 2025
Section 81-03-05.2-08 - Administrative provisions of income tax law applicable

Administration of the water's edge method under North Dakota Century Code chapter 57-38.4 will be governed by those provisions in North Dakota Century Code chapters 57-38, 57-38.1, and 57-59 which are not in conflict with any provision in North Dakota Century Code chapter 57-38.4.

N.D. Admin Code 81-03-05.2-08

Effective July 1, 1989.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38, 57-38.1, 57-38.4, 57-59