North Dakota § 57-38.1-18 Additional methods of determining business situs

North Dakota Statutes

§ 57-38.1-18 — Additional methods of determining business situs

North Dakota § 57-38.1-18

Title 57Taxation

Ch. 57-38.1Uniform Division of Income Tax Act

This text of North Dakota § 57-38.1-18 (Additional methods of determining business situs) 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 § 57-38.1-18 (2026).

Text

If the allocation and apportionment provisions of this chapter do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the tax commissioner may require, in respect to all or any part of the taxpayer's business activity, if reasonable:

1.Separate accounting;

2.The exclusion of any one or more of the factors;

3.The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or

4.The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.

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If the allocation and apportionment provisions of this chapter do not fairly represent the
extent of the taxpayer's business activity in this state, the taxpayer may petition for or the tax
commissioner may require, in respect to all or any part of the taxpayer's business activity, if
reasonable:
1. Separate accounting;
2. The exclusion of any one or more of the factors;
3. The inclusion of one or more additional factors which will fairly represent the taxpayer's
business activity in this state; or
4. The employment of any other method to effectuate an equitable allocation and
apportionment of the taxpayer's income.