81-03-05.3-02

N.D. Admin. Code § 81-03-05.3-02

Method of Filing

Effective Mar 1, 1990General Authority: NDCC 57-38-56; Law Implemented: NDCC 57-38, 57-38.1, 57-59Tax Commissioner

81-03-05.3-02. Method of filing.

A taxpayer that is a member of a worldwide group shall file its North Dakota income tax return using a worldwide combined report.

History: Effective March 1, 1990.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38, 57-38.1, 57-59