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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09.2-01

Definitions

Official textlegis.nd.govlast amended

# 1.

"Affiliated corporation" means a corporation whose voting stock is over fifty percent owned, directly or indirectly, by another corporation.

# 2.

"Apportionment factor" means the resulting computation of the percentage of a taxpayer's business income that is assignable to this state.

# 3.

"Consolidated return" means a single corporation income tax return that reports the tax liability of more than one corporation engaged in business in or having sources of income from North Dakota.

# 4.

"Passthrough entity" has the same meaning as in North Dakota Century Code section 57-38-01.

# 5.

"Sales factor" has the same meaning as in North Dakota Century Code section 57-38.1-15.

# 6.

"Sales factor weighting election" means the election provided in North Dakota Century Code section 57-38.1-09 allowing a taxpayer to weight its sales factor fifty percent for tax years 2016 and 2017, seventy-five percent for tax year 2018, and one hundred percent for tax years 2019 and thereafter.

# 7.

"Taxpayer" means a person other than a passthrough entity that is required to file a North Dakota income tax return.

# 8.

"Unitary business" means a group of corporations engaged in a unitary business described in chapter 81-03-05.3.

Amendment history

History: Effective July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-09

Source: view the official PDF

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