Apportionment

If the business activity in respect to any trade or business of a taxpayer occurs both within and without this state, and if by reason of such business activity the taxpayer is taxable in another state, the portion of the net income or net loss arising from such trade or business which is derived from sources within this state shall be determined by apportionment in accordance with North Dakota Century Code sections 57-38.1-09 through 57-38.1-17 or article IV(9) through IV(17) of North Dakota Century Code section 57-59-01.