US lawNorth DakotaRegulationsTitle 81 — Tax CommissionerArticle 81-03 — Income Taxes and Privilege Taxes Based on IncomeChapter 81-03-09 — Division of Income81-03-09-05NDAC 81-03-09-05Business and nonbusiness income - Application of definitionsRepealedYear: 2026Length: 5 wordsOfficial source Cite as N.D. Admin. Code § 81-03-09-05Repealed effective November 1, 1991.PreviousNDAC 81-03-09-04NextNDAC 81-03-09-06