Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-09 - Division of Income
Section 81-03-09-09 - Allocation

N.D. Admin. Code 81-03-09-09

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Current through Supplement No. 394, October, 2024
Section 81-03-09-09 - Allocation

Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of the taxpayer's nonbusiness income or loss within or without this state in accordance with North Dakota Century Code sections 57-38.1-04 through 57-38.1-08 or article IV(4) through IV(8) 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 81-03-09-09