General

The sections in this chapter are intended to set forth rules concerning the application of the apportionment and allocation provisions of the Uniform Division of Income for Tax Purposes Act, North Dakota Century Code chapter 57-38.1, and article IV of the multistate tax compact, North Dakota Century Code chapter 57-59. The apportionment rules set forth herein are applicable to any taxpayer having business income, regardless of whether or not the taxpayer has nonbusiness income, and the allocation rules set forth herein are applicable to any taxpayer having nonbusiness income, regardless of whether or not the taxpayer has business income. The only exception to these allocation and apportionment rules contained herein are those set forth in sections 81-03-09-32, 81-03-09-33, and 81-03-09-34, pursuant to the provisions of North Dakota Century Code section 57-38.1-18 and article IV(18) of North Dakota Century Code section 57-59-01. These sections are not intended to modify existing rules concerning jurisdictional standards.