North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-09.2 - SALES FACTOR WEIGHTING ELECTION
Section 81-03-09.2-03 - Sales factor weighting election applicability

Universal Citation: ND Admin Code ยง 81-03-09.2-03

Current through Supplement No. 394, October, 2024

1. If a taxpayer is a member of a unitary business, the sales factor weighting election applies to each taxpayer in the unitary business.

2. If a taxpayer files a consolidated return, the election made on that return applies to all corporations included in that return.

3. An affiliated corporation is considered to have consented to the sales factor weighting election if the corporation becomes a member of the unitary group after the group elects to use the sales factor weighting election.

4. If a taxpayer's apportionment factor includes its share of a passthrough entity's apportionment factors, the taxpayer's sales factor weighting election includes its share of factors from a passthrough entity.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38.1-09

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