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  1. US law
  2. North Dakota
  3. Regulations
  4. Title 81 โ€” Tax Commissioner
  5. Article 81-03 โ€” Income Taxes and Privilege Taxes Based on Income
  6. Chapter 81-03-09.1 โ€” Division of Income for Financial Institutions

North Dakota ยท Regulations

Chapter 81-03-09.1 โ€” Division of Income for Financial Institutions

6 sections

6 sections

  • NDAC 81-03-09.1-01Special rules - Financial institutions
  • NDAC 81-03-09.1-02Definitions
  • NDAC 81-03-09.1-03Apportionment and allocation - Property factor
  • NDAC 81-03-09.1-04Apportionment and allocation - Receipts factor
  • NDAC 81-03-09.1-05Apportionment and allocation - Payroll factor
  • NDAC 81-03-09.1-06Taxable years
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