N.D. Admin. Code 81-03-09-08
Current through Supplement No. 394, October, 2024
If a particular trade or business carried on by a taxpayer and one or more affiliated corporations, nothing in either North Dakota Century Code chapter 57-38.1 or North Dakota Century Code chapter 57-59 or in this article shall preclude the use of a "combined report" whereby the entire business income of such trade or business is apportioned in accordance with North Dakota Century Code sections 57-38.1-09 through 57-38.1-17 or article IV(9) through IV(17) of North Dakota Century Code section 57-59-01.
General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38.1-02, 57-59-01 (art.IV(2))
N.D. Admin Code 81-03-09-08