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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09-02

Definitions

Official textlegis.nd.gov

As used in this chapter, unless the context otherwise requires:

# 1.

"Allocation" refers to the assignment of nonbusiness income to a particular state.

# 2.

"Apportionment" refers to the division of business income between states by the use of a formula containing apportionment factors.

# 3.

"Article IV" or any reference to the provisions thereof means article IV, division of income of the multistate tax compact, North Dakota Century Code section 57-59-01.

# 4.

"Business activity" refers to the transactions and activity occurring in the regular course of a particular trade or business of a taxpayer.

# 5.

"Internal Revenue Code" or any reference to the provisions thereof means the "United States Internal Revenue Code of 1954, as amended", as that term is defined in subsection 21 of North Dakota Century Code section 57-38-01.

# 6.

"Taxpayer" means any corporation, partnership, firm, association, governmental unit or agency, or person acting as a business entity in more than one state.

# 7.

"Uniform Division of Income for Tax Purposes Act" or any reference to any provisions thereof means the Uniform Division of Income for Tax Purposes Act as adopted by several of the states of the United States, and the Uniform Division of Income for Tax Purposes Act as enacted in the provisions of North Dakota Century Code chapter 57-38.1.

Amendment history

General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1, 57-59

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-05.2-06.1 · Recission of a water's edge election
  2. 81-03-05.2-07 · Procedure for review of tax commissioner's recision of…
  3. 81-03-05.2-08 · Administrative provisions of income tax law applicable
  4. 81-03-05.3-01 · Definitions
  5. 81-03-05.3-02 · Method of filing
  6. 81-03-05.3-03 · Elements of worldwide combined report
  7. 81-03-05.4-01 · Definitions
  8. 81-03-05.4-02 · Use of this rule
  9. 81-03-05.4-03 · Computation - Part I
  10. 81-03-05.4-04 · Computation - Part II
  11. 81-03-05.4-05 · Additional provisions
  12. 81-03-05.5-01 · Credit for North Dakota alternative minimum tax
  13. 81-03-05.5-02 · Deduction for federal alternative minimum tax
  14. 81-03-09-01 · General
  15. 81-03-09.1-01 · Special rules - Financial institutions
  16. 81-03-09.1-02 · Definitions
  17. 81-03-09.1-03 · Apportionment and allocation - Property factor
  18. 81-03-09.1-04 · Apportionment and allocation - Receipts factor
  19. 81-03-09.1-05 · Apportionment and allocation - Payroll factor
  20. 81-03-09.1-06 · Taxable years
  21. 81-03-09-02 · Definitions
  22. 81-03-09.2-01 · Definitions
  23. 81-03-09.2-02 · Sales factor weighting election
  24. 81-03-09.2-03 · Sales factor weighting election applicability
  25. 81-03-09.2-04 · Rescission of a sales factor weighting election
  26. 81-03-09.2-05 · Provisions of income tax laws applicable
  27. 81-03-09.2-06 · Taxable years
  28. 81-03-09-03 · Business and nonbusiness income defined
  29. 81-03-09-04 · Two or more businesses of a single taxpayer
  30. 81-03-09-05 · Business and nonbusiness income - Application of…
  31. 81-03-09-06 · The numerator of the revenue factor is the total revenue…
  32. 81-03-09-07 · Apportionment
  33. 81-03-09-08 · Combined report
  34. 81-03-09-09 · Allocation
  35. 81-03-09-10 · Consistency and uniformity in reporting
  36. 81-03-09-11 · Taxable in another state - In general
  37. 81-03-09-12 · Taxable in another state - When a taxpayer is "subject…
  38. 81-03-09-13 · Taxable in another state - When a state has jurisdiction…
  39. 81-03-09-14 · Apportionment formula
  40. 81-03-09-15 · Property factor - In general
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