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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09.2-03

Sales factor weighting election applicability

Official textlegis.nd.govlast amended

# 1.

If a taxpayer is a member of a unitary business, the sales factor weighting election applies to each taxpayer in the unitary business.

# 2.

If a taxpayer files a consolidated return, the election made on that return applies to all corporations included in that return.

# 3.

An affiliated corporation is considered to have consented to the sales factor weighting election if the corporation becomes a member of the unitary group after the group elects to use the sales factor weighting election.

# 4.

If a taxpayer's apportionment factor includes its share of a passthrough entity's apportionment factors, the taxpayer's sales factor weighting election includes its share of factors from a passthrough entity.

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