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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09-09

Allocation

Official textlegis.nd.gov

Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of the taxpayer's nonbusiness income or loss within or without this state in accordance with North Dakota Century Code sections 57-38.1-04 through 57-38.1-08 or article IV(4) through IV(8) 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. 81-03-09-01 · General
  2. 81-03-09.1-01 · Special rules - Financial institutions
  3. 81-03-09.1-02 · Definitions
  4. 81-03-09.1-03 · Apportionment and allocation - Property factor
  5. 81-03-09.1-04 · Apportionment and allocation - Receipts factor
  6. 81-03-09.1-05 · Apportionment and allocation - Payroll factor
  7. 81-03-09.1-06 · Taxable years
  8. 81-03-09-02 · Definitions
  9. 81-03-09.2-01 · Definitions
  10. 81-03-09.2-02 · Sales factor weighting election
  11. 81-03-09.2-03 · Sales factor weighting election applicability
  12. 81-03-09.2-04 · Rescission of a sales factor weighting election
  13. 81-03-09.2-05 · Provisions of income tax laws applicable
  14. 81-03-09.2-06 · Taxable years
  15. 81-03-09-03 · Business and nonbusiness income defined
  16. 81-03-09-04 · Two or more businesses of a single taxpayer
  17. 81-03-09-05 · Business and nonbusiness income - Application of…
  18. 81-03-09-06 · The numerator of the revenue factor is the total revenue…
  19. 81-03-09-07 · Apportionment
  20. 81-03-09-08 · Combined report
  21. 81-03-09-09 · Allocation
  22. 81-03-09-10 · Consistency and uniformity in reporting
  23. 81-03-09-11 · Taxable in another state - In general
  24. 81-03-09-12 · Taxable in another state - When a taxpayer is "subject…
  25. 81-03-09-13 · Taxable in another state - When a state has jurisdiction…
  26. 81-03-09-14 · Apportionment formula
  27. 81-03-09-15 · Property factor - In general
  28. 81-03-09-16 · Property factor - Property used for the production of…
  29. 81-03-09-17 · Property factor - Consistency in reporting
  30. 81-03-09-18 · Property factor - Numerator
  31. 81-03-09-19 · Property factor - Valuation of owned property
  32. 81-03-09-20 · Property factor - Valuation of rented property
  33. 81-03-09-21 · Property factor - Averaging property values
  34. 81-03-09-21.1 · Property factor - Intangible drilling costs
  35. 81-03-09-22 · Payroll factor - In general
  36. 81-03-09-23 · Payroll factor - Denominator
  37. 81-03-09-24 · Payroll factor - Numerator
  38. 81-03-09-25 · Payroll factor - Compensation paid in this state
  39. 81-03-09-26 · Sales factor - In general
  40. 81-03-09-27 · Sales factor - Denominator
Full table of contents →