North Dakota Statutes
§ 57-38.1-15 — Sales factor
North Dakota § 57-38.1-15
This text of North Dakota § 57-38.1-15 (Sales factor) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-38.1-15 (2026).
Text
The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this
state during the tax period and the denominator of which is the total sales of the taxpayer
everywhere during the tax period.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-38.1-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-15.