North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.4-04
Presumptions and burden of proof
Official textlegis.nd.gov
A taxpayer and its affiliates are presumed to be a part of a unitary business and all income of that business is presumed to be apportionable business income except as otherwise provided in this chapter. A taxpayer has the burden of proof regarding the issue of whether or not a corporation is a member of a water's edge combined group.
Page No. 2
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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