N.D. Admin. Code 81-03-09-14
All business income of each trade or business of the taxpayer shall be apportioned to this state by use of the apportionment formula set forth in either North Dakota Century Code section 57-38.1-09 or article IV(9) of North Dakota Century Code section 57-59-01. The elements of the apportionment formula are the property factor, see sections 81-03-09-15, 81-03-09-16, 81-03-09-17, 81-03-09-18, 81-03-09-19, 81-03-09-20, and 81-03-09-21; the payroll factor or see sections 81-03-09-22, 81-03-09-23, 81-03-09-24, and 81-03-09-25; and the sales factor, see sections 81-03-09-26, 81-03-09-27, 81-03-09-28, 81-03-09-29, 81-03-09-30, and 81-03-09-31, of the trade or business of the taxpayer.
General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38.1-09, 57-59-01 (art.IV(9))
N.D. Admin Code 81-03-09-14