North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.1-18
Additional methods of determining business situs
Official textlegis.nd.gov
If the allocation and apportionment provisions of this chapter do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the tax commissioner may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
# 1.
Separate accounting;
# 2.
The exclusion of any one or more of the factors;
# 3.
The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or
# 4.
The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.
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