N.D. Admin. Code § 81-03-09-06 — The numerator of the revenue factor is the total revenue of the taxpayer in this state during the income year

The total state revenue of the taxpayer, other than revenue from hauling freight, mail, and express, shall be attributable to this state in accordance with North Dakota Century Code sections 57 -38.1-15 through 57-38.1-17 and article IV(15)(16)(17) of North Dakota Century Code section 57-59-01 and sections 81-03-09-26 through 81-03-09-31. (2) The total revenue of the taxpayer attributable to this state during the income year from hauling freight, mail, and express shall be: (a) Intrastate. All receipts from any shipment which both originates and terminates within this state. (b) Interstate. That portion of the receipts from movements or shipments passing through, into, or out of this state as determined by the ratio which the mobile property miles traveled by such movements or shipments in this state bear to the total mobile property miles traveled by movements or shipments from points of origin to destination. d. Records. The taxpayer shall maintain the records necessary to identify mobile property and to enumerate by state the mobile property miles traveled by such mobile property as those terms are used in this section. Such records are subject to review by the tax department or its agents. e. De minimus nexus standard. Notwithstanding any provision contained herein, this section does not apply to require the apportionment of income to this state if the trucking company during the course of the income tax year neither: (1) Owns nor rents any real or personal property in this state, except mobile property. (2) Makes any pickups or deliveries within this state. (3) Travels more than twenty-five thousand mobile property miles within this state provided that the total mobile property miles traveled within this state during the income tax year does not exceed three percent of the total mobile property miles traveled in all states by the trucking company during that period. (4) Makes more than twelve trips into this state.