North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-09.1 - Division of Income for Financial Institutions
- Section 81-03-09.1-01 - Special rules - Financial institutions
- Section 81-03-09.1-02 - Definitions
- Section 81-03-09.1-03 - Apportionment and allocation - Property factor
- Section 81-03-09.1-04 - Apportionment and allocation - Receipts factor
- Section 81-03-09.1-05 - Apportionment and allocation - Payroll factor
- Section 81-03-09.1-06 - Taxable years
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