North Dakota · Regulations
Chapter 81-03-09 — Division of Income
40 sections
40 sections
- NDAC 81-03-09-01General
- NDAC 81-03-09-02Definitions
- NDAC 81-03-09-03Business and nonbusiness income defined
- NDAC 81-03-09-04Two or more businesses of a single taxpayer
- NDAC 81-03-09-05Business and nonbusiness income - Application of definitionsRepealed
- NDAC 81-03-09-06Proration of deductions
- NDAC 81-03-09-07Apportionment
- NDAC 81-03-09-08Combined report
- NDAC 81-03-09-09Allocation
- NDAC 81-03-09-10Consistency and uniformity in reporting
- NDAC 81-03-09-11Taxable in another state - In general
- NDAC 81-03-09-12Taxable in another state - When a taxpayer is "subject to" a tax
- NDAC 81-03-09-13Taxable in another state - When a state has jurisdiction to subject a taxpayer to a net income tax
- NDAC 81-03-09-14Apportionment formula
- NDAC 81-03-09-15Property factor - In general
- NDAC 81-03-09-16Property factor - Property used for the production of business income
- NDAC 81-03-09-17Property factor - Consistency in reporting
- NDAC 81-03-09-18Property factor - Numerator
- NDAC 81-03-09-19Property factor - Valuation of owned property
- NDAC 81-03-09-20Property factor - Valuation of rented property
- NDAC 81-03-09-21Property factor - Averaging property values
- NDAC 81-03-09-21.1Property factor - Intangible drilling costs
- NDAC 81-03-09-22Payroll factor - In general
- NDAC 81-03-09-23Payroll factor - Denominator
- NDAC 81-03-09-24Payroll factor - Numerator
- NDAC 81-03-09-25Payroll factor - Compensation paid in this state
- NDAC 81-03-09-26Sales factor - In general
- NDAC 81-03-09-27Sales factor - Denominator
- NDAC 81-03-09-28Sales factor - Numerator
- NDAC 81-03-09-29Sales factor - Sales of tangible personal property in this state
- NDAC 81-03-09-30Sales factor - Sales of tangible personal property to United States government in this state
- NDAC 81-03-09-31Sales factor - Sales other than sales of tangible personal property in this state
- NDAC 81-03-09-32Special rules - In general
- NDAC 81-03-09-33Special rules - Property factor
- NDAC 81-03-09-34Special rules - Sales factor
- NDAC 81-03-09-35Special rules - Railroads
- NDAC 81-03-09-36Special rules - Airlines
- NDAC 81-03-09-37Special rules - Trucking companies
- NDAC 81-03-09-38Special rules - Television and radio broadcasting
- NDAC 81-03-09-39Special rules - Publishing