81-03-09.2-05

N.D. Admin. Code § 81-03-09.2-05

Provisions of Income Tax Laws Applicable

Effective Jul 1, 2016General Authority: NDCC 57-38-56; Law Implemented: NDCC 57-38.1-09Tax Commissioner

81-03-09.2-05. Provisions of income tax laws applicable.

Administration of the sales factor weighting election is governed by the provisions in North Dakota Century Code chapters 57-38 and 57-38.1, not in conflict with this chapter.

History: Effective July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-09