North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.4-03
Conditions imposed by tax commissioner
Official textlegis.nd.gov
The tax commissioner may impose necessary conditions other than the imposition of worldwide combination to prevent tax avoidance or to clearly reflect income in accordance with chapter 57-38.1.
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In this chapter (4 sections)
- 57-38.4-01 · Definitions
- 57-38.4-02 · Water's edge election
- 57-38.4-03 · Conditions imposed by tax commissioner
- 57-38.4-04 · Presumptions and burden of proof