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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-05.4-04

Computation - Part II

Official textlegis.nd.govlast amended

# 1.

Any taxpayer that is filing as a member of a worldwide unitary group and claiming a foreign tax credit on its federal return shall compute its federal income tax deduction by multiplying the result of subsection 10 of section 81-03-05.4-03 by the federal income tax ratio. However, this subsection cannot be used if either or both North Dakota taxable income or income relating to federal income tax paid is less thanzero.

# 2.

Any taxpayer not described in subsection 1 shall compute its federal income tax deduction by multiplying the result of subsection 10 of section 81-03-05.4-03 by the apportionment factor.

Amendment history

History: Effective July 1, 1989; amended effective May 1, 1991. General Authority: NDCC 57-38-57 Law Implemented: NDCC 57-38-01.3 2

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-05.1-04 · DISC distributions
  2. 81-03-05.1-05 · Subchapter S corporation tax credits
  3. 81-03-05.1-06 · Tax credit for research and experimental expenditures
  4. 81-03-05.1-07 · Net operating losses
  5. 81-03-05.1-08 · Consolidated returns
  6. 81-03-05.2-01 · Definitions
  7. 81-03-05.2-02 · Water's edge election
  8. 81-03-05.2-03 · Method of reporting
  9. 81-03-05.2-04 · Elements of the water's edge combined report
  10. 81-03-05.2-05 · Domestic disclosure spreadsheet
  11. 81-03-05.2-06 · Failure to comply with water's edge election
  12. 81-03-05.2-06.1 · Recission of a water's edge election
  13. 81-03-05.2-07 · Procedure for review of tax commissioner's recision of…
  14. 81-03-05.2-08 · Administrative provisions of income tax law applicable
  15. 81-03-05.3-01 · Definitions
  16. 81-03-05.3-02 · Method of filing
  17. 81-03-05.3-03 · Elements of worldwide combined report
  18. 81-03-05.4-01 · Definitions
  19. 81-03-05.4-02 · Use of this rule
  20. 81-03-05.4-03 · Computation - Part I
  21. 81-03-05.4-04 · Computation - Part II
  22. 81-03-05.4-05 · Additional provisions
  23. 81-03-05.5-01 · Credit for North Dakota alternative minimum tax
  24. 81-03-05.5-02 · Deduction for federal alternative minimum tax
  25. 81-03-09-01 · General
  26. 81-03-09.1-01 · Special rules - Financial institutions
  27. 81-03-09.1-02 · Definitions
  28. 81-03-09.1-03 · Apportionment and allocation - Property factor
  29. 81-03-09.1-04 · Apportionment and allocation - Receipts factor
  30. 81-03-09.1-05 · Apportionment and allocation - Payroll factor
  31. 81-03-09.1-06 · Taxable years
  32. 81-03-09-02 · Definitions
  33. 81-03-09.2-01 · Definitions
  34. 81-03-09.2-02 · Sales factor weighting election
  35. 81-03-09.2-03 · Sales factor weighting election applicability
  36. 81-03-09.2-04 · Rescission of a sales factor weighting election
  37. 81-03-09.2-05 · Provisions of income tax laws applicable
  38. 81-03-09.2-06 · Taxable years
  39. 81-03-09-03 · Business and nonbusiness income defined
  40. 81-03-09-04 · Two or more businesses of a single taxpayer
Full table of contents →