N.D. Admin. Code ch. 81-03-09 – Division of Income | Midpage

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North Dakota Administrative Code

Chapter 81-03-09

N.D. Admin. Code ch. 81-03-09

Division of Income

Tax Commissioner

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81-03-09-01General 81-03-09-02Definitions 81-03-09-03Business and Nonbusiness Income Defined 81-03-09-04Two or More Businesses of a Single Taxpayer 81-03-09-05Business and Nonbusiness Income - Application of Definitions [Repealed]81-03-09-06Proration of Deductions 81-03-09-07Apportionment 81-03-09-08Combined Report 81-03-09-09Allocation 81-03-09-10Consistency and Uniformity in Reporting 81-03-09-11Taxable in Another State - In General 81-03-09-12Taxable in Another State - When a Taxpayer is "Subject To" a Tax 81-03-09-13Taxable in Another State - When a State Has Jurisdiction to Subject a Taxpayer to a Net Income Tax 81-03-09-14Apportionment Formula 81-03-09-15Property Factor - In General 81-03-09-16Property Factor - Property Used for the Production of Business Income 81-03-09-17Property Factor - Consistency in Reporting 81-03-09-18Property Factor - Numerator 81-03-09-19Property Factor - Valuation of Owned Property 81-03-09-20Property Factor - Valuation of Rented Property 81-03-09-21Property Factor - Averaging Property Values 81-03-09-21.1Property Factor - Intangible Drilling Costs 81-03-09-22Payroll Factor - In General 81-03-09-23Payroll Factor - Denominator 81-03-09-24Payroll Factor - Numerator 81-03-09-25Payroll Factor - Compensation Paid in this State 81-03-09-26Sales Factor - In General 81-03-09-27Sales Factor - Denominator 81-03-09-28Sales Factor - Numerator 81-03-09-29Sales Factor - Sales of Tangible Personal Property in this State 81-03-09-30Sales Factor - Sales of Tangible Personal Property to United States Government in This State 81-03-09-31Sales Factor - Sales Other Than Sales of Tangible Personal Property in this State 81-03-09-32Special Rules - In General 81-03-09-33Special Rules - Property Factor 81-03-09-34Special Rules - Sales Factor 81-03-09-35Special Rules - Railroads 81-03-09-36Special Rules - Airlines 81-03-09-37Special Rules - Trucking Companies 81-03-09-38Special Rules - Television and Radio Broadcasting 81-03-09-39Special Rules - Publishing