Chapter 81-03-09 - Division of Income
- Section 81-03-09-01 - General
- Section 81-03-09-02 - Definitions
- Section 81-03-09-03 - Business and nonbusiness income defined
- Section 81-03-09-04 - Two or more businesses of a single taxpayer
- Section 81-03-09-05 - Business and nonbusiness income - Application of definitions [Repealed]
- Section 81-03-09-06 - Proration of deductions
- Section 81-03-09-07 - Apportionment
- Section 81-03-09-08 - Combined report
- Section 81-03-09-09 - Allocation
- Section 81-03-09-10 - Consistency and uniformity in reporting
- Section 81-03-09-11 - Taxable in another state - In general
- Section 81-03-09-12 - Taxable in another state - When a taxpayer is "subject to" a tax
- Section 81-03-09-13 - Taxable in another state - When a state has jurisdiction to subject a taxpayer to a net income tax
- Section 81-03-09-14 - Apportionment formula
- Section 81-03-09-15 - Property factor - In general
- Section 81-03-09-16 - Property factor - Property used for the production of business income
- Section 81-03-09-17 - Property factor - Consistency in reporting
- Section 81-03-09-18 - Property factor - Numerator
- Section 81-03-09-19 - Property factor - Valuation of owned property
- Section 81-03-09-20 - Property factor - Valuation of rented property
- Section 81-03-09-21 - Property factor - Averaging property values
- Section 81-03-09-21.1 - Property factor - Intangible drilling costs
- Section 81-03-09-22 - Payroll factor - In general
- Section 81-03-09-23 - Payroll factor - Denominator
- Section 81-03-09-24 - Payroll factor - Numerator
- Section 81-03-09-25 - Payroll factor - Compensation paid in this state
- Section 81-03-09-26 - Sales factor - In general
- Section 81-03-09-27 - Sales factor - Denominator
- Section 81-03-09-28 - Sales factor - Numerator
- Section 81-03-09-29 - Sales factor - Sales of tangible personal property in this state
- Section 81-03-09-30 - Sales factor - Sales of tangible personal property to United States government in this state
- Section 81-03-09-31 - Sales factor - Sales other than sales of tangible personal property in this state
- Section 81-03-09-32 - Special rules - In general
- Section 81-03-09-33 - Special rules - Property factor
- Section 81-03-09-34 - Special rules - Sales factor
- Section 81-03-09-35 - Special rules - Railroads
- Section 81-03-09-36 - Special rules - Airlines
- Section 81-03-09-37 - Special rules - Trucking companies
- Section 81-03-09-38 - Special rules - Television and radio broadcasting
- Section 81-03-09-39 - Special rules - Publishing