North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.1-10
Property factor
Official textlegis.nd.gov
The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.
Source: view the official PDF
In this chapter (24 sections)
- 57-38.1-01 · Definitions
- 57-38.1-02 · Taxpayers - Applicability
- 57-38.1-03 · Nonresident taxpayer
- 57-38.1-04 · Certain items - Allocation
- 57-38.1-05 · Rents and royalties
- 57-38.1-06 · Property - Capital gains and losses
- 57-38.1-07 · Interest and dividends
- 57-38.1-08 · Patents and copyrights
- 57-38.1-09 · Business income
- 57-38.1-10 · Property factor
- 57-38.1-11 · Property owned and rented
- 57-38.1-12 · Average value of property
- 57-38.1-13 · Payroll factor
- 57-38.1-14 · Compensation
- 57-38.1-15 · Sales factor
- 57-38.1-16 · Local tangible personal property sales
- 57-38.1-17 · Other sales
- 57-38.1-17.1 · Gain or loss on the sale of a partnership
- 57-38.1-17.2 · Taxation of two or more member limited liability…
- 57-38.1-17.3 · Taxation of single-member limited liability companies
- 57-38.1-18 · Additional methods of determining business situs
- 57-38.1-19 · Purpose
- 57-38.1-20 · Citation
- 57-38.1-21 · Effective date