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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-09.2-06

Taxable years

Official textlegis.nd.govlast amended

This chapter applies to tax years beginning after December 31, 2015.

Amendment history

History: Effective July 1, 2016. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38.1-09 3

Source: view the official PDF

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