North Dakota · Regulations
Chapter 81-03-05.2 — Water's Edge Method
9 sections
9 sections
- NDAC 81-03-05.2-01Definitions
- NDAC 81-03-05.2-02Water's edge election
- NDAC 81-03-05.2-03Method of reporting
- NDAC 81-03-05.2-04Elements of the water's edge combined report
- NDAC 81-03-05.2-05Domestic disclosure spreadsheet
- NDAC 81-03-05.2-06Failure to comply with water's edge election
- NDAC 81-03-05.2-06.1Recission of a water's edge election
- NDAC 81-03-05.2-07Procedure for review of tax commissioner's recision of water's edge election
- NDAC 81-03-05.2-08Administrative provisions of income tax law applicable