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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-05.2-03

Method of reporting

Official textlegis.nd.govlast amended

A water's edge group shall use a combined report to determine the amount of income which should be assigned to North Dakota on behalf of each member of the group. If the combined report assigns income to North Dakota on behalf of a member of the group, that member shall report the assigned income on its North Dakota income tax return.

Amendment history

History: Effective July 1, 1989. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.4-02

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-03.1-02 · Employer's application for registration
  2. 81-03-03.1-03 · Exemptions - Federal or state withholding certificate
  3. 81-03-03.1-04 · Amount of wages payable before withholding applies
  4. 81-03-03.2-01 · Definitions
  5. 81-03-03.2-02 · New jobs credit from withholding
  6. 81-03-03.2-03 · Withholding not included in new jobs credit from…
  7. 81-03-03.2-04 · New jobs credit from withholding statement
  8. 81-03-04-01 · Corporation required to report and pay estimated tax and…
  9. 81-03-04-02 · Payments of estimated taxes by individuals, estates, and…
  10. 81-03-04-03 · Estimated income tax payment
  11. 81-03-05.1-01 · Cooperatives required to file
  12. 81-03-05.1-02 · Computation of unitary business income subject to…
  13. 81-03-05.1-03 · DISC and FSC subject to North Dakota income tax
  14. 81-03-05.1-04 · DISC distributions
  15. 81-03-05.1-05 · Subchapter S corporation tax credits
  16. 81-03-05.1-06 · Tax credit for research and experimental expenditures
  17. 81-03-05.1-07 · Net operating losses
  18. 81-03-05.1-08 · Consolidated returns
  19. 81-03-05.2-01 · Definitions
  20. 81-03-05.2-02 · Water's edge election
  21. 81-03-05.2-03 · Method of reporting
  22. 81-03-05.2-04 · Elements of the water's edge combined report
  23. 81-03-05.2-05 · Domestic disclosure spreadsheet
  24. 81-03-05.2-06 · Failure to comply with water's edge election
  25. 81-03-05.2-06.1 · Recission of a water's edge election
  26. 81-03-05.2-07 · Procedure for review of tax commissioner's recision of…
  27. 81-03-05.2-08 · Administrative provisions of income tax law applicable
  28. 81-03-05.3-01 · Definitions
  29. 81-03-05.3-02 · Method of filing
  30. 81-03-05.3-03 · Elements of worldwide combined report
  31. 81-03-05.4-01 · Definitions
  32. 81-03-05.4-02 · Use of this rule
  33. 81-03-05.4-03 · Computation - Part I
  34. 81-03-05.4-04 · Computation - Part II
  35. 81-03-05.4-05 · Additional provisions
  36. 81-03-05.5-01 · Credit for North Dakota alternative minimum tax
  37. 81-03-05.5-02 · Deduction for federal alternative minimum tax
  38. 81-03-09-01 · General
  39. 81-03-09.1-01 · Special rules - Financial institutions
  40. 81-03-09.1-02 · Definitions
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