Section 81-03-09.2-03 - Sales factor weighting election applicability1. If a taxpayer is a member of a unitary business, the sales factor weighting election applies to each taxpayer in the unitary business.2. If a taxpayer files a consolidated return, the election made on that return applies to all corporations included in that return.3. An affiliated corporation is considered to have consented to the sales factor weighting election if the corporation becomes a member of the unitary group after the group elects to use the sales factor weighting election.4. If a taxpayer's apportionment factor includes its share of a passthrough entity's apportionment factors, the taxpayer's sales factor weighting election includes its share of factors from a passthrough entity.N.D. Admin Code 81-03-09.2-03
Adopted by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38.1-09