North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-05.2 - Water's Edge Method
- Section 81-03-05.2-01 - Definitions
- Section 81-03-05.2-02 - Water's edge election
- Section 81-03-05.2-03 - Method of reporting
- Section 81-03-05.2-04 - Elements of the water's edge combined report
- Section 81-03-05.2-05 - Domestic disclosure spreadsheet
- Section 81-03-05.2-06 - Failure to comply with water's edge election
- Section 81-03-05.2-06.1 - Recission of a water's edge election
- Section 81-03-05.2-07 - Procedure for review of tax commissioner's recision of water's edge election
- Section 81-03-05.2-08 - Administrative provisions of income tax law applicable
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