NDAC 81-03-05.3-02
Method of filing
Cite as N.D. Admin. Code ยง 81-03-05.3-02
A taxpayer that is a member of a worldwide group shall file its North Dakota income tax return using
a worldwide combined report.
NDAC 81-03-05.3-02
Cite as N.D. Admin. Code ยง 81-03-05.3-02