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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09.1-01

Special rules - Financial institutions

Official textlegis.nd.govlast amended

Except as otherwise specifically provided, a financial institution whose business activity is taxable both within and without this state shall allocate and apportion its net income as provided in this chapter. The provisions of North Dakota Century Code chapter 57-38.1, including section 57-38.1-18, not inconsistent with this chapter, shall apply to the allocation and apportionment of the income of a financial institution. All items of nonbusiness income that are not includable in the apportionable income tax base must be allocated under North Dakota Century Code chapter 57-38.1.

Amendment history

History: Effective July 1, 1985; amended effective April 1, 2014. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38, 57-38.1, 57-38.1-18

Source: view the official PDF

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