Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-38.4-01 Definitions
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As used in this chapter, unless the context or subject matter otherwise requires: 1. "Affiliated corporation" means a parent corporation and any corporation of which more than fifty percent of the voting stock is owned directly or indirectly by the parent corporation or another m…
N.D.C.C. § 57-38.4-02 Water's edge election
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A corporation required to file a worldwide unitary combined report must do so unless it elects to apportion its income using the water's edge method. 1. A corporation electing to file using the water's edge method must comply with the following: a. The election must be made on th…
N.D.C.C. § 57-38.4-03 Conditions imposed by tax commissioner
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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.
N.D.C.C. § 57-38.4-04 Presumptions and burden of proof
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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 c…