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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09-08

Combined report

Official textlegis.nd.gov

If a particular trade or business carried on by a taxpayer and one or more affiliated corporations, nothing in either North Dakota Century Code chapter 57-38.1 or North Dakota Century Code chapter 57-59 or in this article shall preclude the use of a "combined report" whereby the entire business income of such trade or business is apportioned in accordance with North Dakota Century Code sections 57-38.1-09 through 57-38.1-17 or article IV(9) through IV(17) of North Dakota Century Code section 57-59-01.

Amendment history

General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-02, 57-59-01 (art.IV(2))

Source: view the official PDF

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In this article (40 sections)
  1. 81-03-05.5-02 · Deduction for federal alternative minimum tax
  2. 81-03-09-01 · General
  3. 81-03-09.1-01 · Special rules - Financial institutions
  4. 81-03-09.1-02 · Definitions
  5. 81-03-09.1-03 · Apportionment and allocation - Property factor
  6. 81-03-09.1-04 · Apportionment and allocation - Receipts factor
  7. 81-03-09.1-05 · Apportionment and allocation - Payroll factor
  8. 81-03-09.1-06 · Taxable years
  9. 81-03-09-02 · Definitions
  10. 81-03-09.2-01 · Definitions
  11. 81-03-09.2-02 · Sales factor weighting election
  12. 81-03-09.2-03 · Sales factor weighting election applicability
  13. 81-03-09.2-04 · Rescission of a sales factor weighting election
  14. 81-03-09.2-05 · Provisions of income tax laws applicable
  15. 81-03-09.2-06 · Taxable years
  16. 81-03-09-03 · Business and nonbusiness income defined
  17. 81-03-09-04 · Two or more businesses of a single taxpayer
  18. 81-03-09-05 · Business and nonbusiness income - Application of…
  19. 81-03-09-06 · The numerator of the revenue factor is the total revenue…
  20. 81-03-09-07 · Apportionment
  21. 81-03-09-08 · Combined report
  22. 81-03-09-09 · Allocation
  23. 81-03-09-10 · Consistency and uniformity in reporting
  24. 81-03-09-11 · Taxable in another state - In general
  25. 81-03-09-12 · Taxable in another state - When a taxpayer is "subject…
  26. 81-03-09-13 · Taxable in another state - When a state has jurisdiction…
  27. 81-03-09-14 · Apportionment formula
  28. 81-03-09-15 · Property factor - In general
  29. 81-03-09-16 · Property factor - Property used for the production of…
  30. 81-03-09-17 · Property factor - Consistency in reporting
  31. 81-03-09-18 · Property factor - Numerator
  32. 81-03-09-19 · Property factor - Valuation of owned property
  33. 81-03-09-20 · Property factor - Valuation of rented property
  34. 81-03-09-21 · Property factor - Averaging property values
  35. 81-03-09-21.1 · Property factor - Intangible drilling costs
  36. 81-03-09-22 · Payroll factor - In general
  37. 81-03-09-23 · Payroll factor - Denominator
  38. 81-03-09-24 · Payroll factor - Numerator
  39. 81-03-09-25 · Payroll factor - Compensation paid in this state
  40. 81-03-09-26 · Sales factor - In general
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