NDAC 81-03-09-09

Allocation

Year: 2026Length: 48 wordsOfficial source

Cite as N.D. Admin. Code ยง 81-03-09-09

Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of the taxpayer's nonbusiness income or loss within or without this state in accordance with North Dakota Century Code sections 57-38.1-04 through 57-38.1-08 or article IV(4) through IV(8) of North Dakota Century Code section 57-59-01.
NDAC 81-03-09-09: Allocation | Justis AI