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 81-03-05.2-03 - Method of reporting
Universal Citation: ND Admin Code ยง 81-03-05.2-03
Current through Supplement No. 394, October, 2024
A water's edge group shall use a combined report to determine the amount of income which should be assigned to North Dakota on behalf of each member of the group. If the combined report assigns income to North Dakota on behalf of a member of the group, that member shall report the assigned income on its North Dakota income tax return.
General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38.4-02
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