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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09-35

Special rules - Railroads

Official textlegis.nd.gov

The following special rules are established in respect to railroads:

# 1.

In general. Where a railroad has income from sources both within and without this state, the amount of business income from sources within this state must be determined pursuant to this section. In such cases, the first step is to determine what portion of the railroad's income constitutes "business" income and which portion constitutes "nonbusiness" income under North Dakota Century Code section 57-38.1-01 and article IV(1) of North Dakota Century Code section 57-59-01 and section 81-03-09-03. Nonbusiness income is directly allocable to specific states pursuant to the provisions of North Dakota Century Code sections 57-38.1-05 through 57-38.1-08 and article IV(5) to IV(8) of North Dakota Century Code section 57-59-01, inclusive. Business income is apportioned among the states in which the business is conducted pursuant to the property, payroll, and sales apportionment factors set forth in the regulation. The sum of the items of nonbusiness income directly allocated to this state, plus the amount of business income attributable to this state constitutes the amount of the taxpayer's entire net income which is subject to tax by this state.

# 2.

Business and nonbusiness income. For definitions, rules, and examples for determining business and nonbusiness income, see sections 81-03-09-03 through 81-03-09-06.

# 3.

Apportionment of business income. a. In general. The property factor shall be determined in accordance with sections 81-03-09-15 through 81-03-09-2l, inclusive, the payroll factor in accordance with sections 81-03-09-22 through 81-03-09-25, and the sales factor in accordance with sections 81-03-09-26 through 81-03-09-31, inclusive, except as modified in this regulation. b. The property factor. (1) Property valuation. Owned property shall be valued at its original cost and property rented from others shall be valued at eight times the net annual rental rate in accordance with North Dakota Century Code section 57-38.1-11 and article IV(11) of North Dakota Century Code section 57-59-01 and sections 81-03-09-19 and

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In this article (40 sections)
  1. 81-03-09-05 · Business and nonbusiness income - Application of…
  2. 81-03-09-06 · The numerator of the revenue factor is the total revenue…
  3. 81-03-09-07 · Apportionment
  4. 81-03-09-08 · Combined report
  5. 81-03-09-09 · Allocation
  6. 81-03-09-10 · Consistency and uniformity in reporting
  7. 81-03-09-11 · Taxable in another state - In general
  8. 81-03-09-12 · Taxable in another state - When a taxpayer is "subject…
  9. 81-03-09-13 · Taxable in another state - When a state has jurisdiction…
  10. 81-03-09-14 · Apportionment formula
  11. 81-03-09-15 · Property factor - In general
  12. 81-03-09-16 · Property factor - Property used for the production of…
  13. 81-03-09-17 · Property factor - Consistency in reporting
  14. 81-03-09-18 · Property factor - Numerator
  15. 81-03-09-19 · Property factor - Valuation of owned property
  16. 81-03-09-20 · Property factor - Valuation of rented property
  17. 81-03-09-21 · Property factor - Averaging property values
  18. 81-03-09-21.1 · Property factor - Intangible drilling costs
  19. 81-03-09-22 · Payroll factor - In general
  20. 81-03-09-23 · Payroll factor - Denominator
  21. 81-03-09-24 · Payroll factor - Numerator
  22. 81-03-09-25 · Payroll factor - Compensation paid in this state
  23. 81-03-09-26 · Sales factor - In general
  24. 81-03-09-27 · Sales factor - Denominator
  25. 81-03-09-28 · Sales factor - Numerator
  26. 81-03-09-29 · Sales factor - Sales of tangible personal property in…
  27. 81-03-09-30 · Sales factor - Sales of tangible personal property to…
  28. 81-03-09-31 · Sales factor - Sales other than sales of tangible…
  29. 81-03-09-32 · Special rules - In general
  30. 81-03-09-33 · Special rules - Property factor
  31. 81-03-09-34 · Special rules - Sales factor
  32. 81-03-09-35 · Special rules - Railroads
  33. 81-03-09-36 · Special rules - Airlines
  34. 81-03-09-37 · Special rules - Trucking companies
  35. 81-03-09-38 · Special rules - Television and radio broadcasting
  36. 81-03-09-39 · Special rules - Publishing
  37. 81-03-10-01 · Designation of overpayment amount
  38. 81-03-10-02 · Available overpayment
  39. 81-03-10-03 · Designation for taxpayers owing tax
  40. 81-03-10-04 · Taxpayers with no overpayment or balance due
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