North Dakota Statutes
§ 57-38.4-04 — Presumptions and burden of proof
North Dakota § 57-38.4-04
This text of North Dakota § 57-38.4-04 (Presumptions and burden of proof) 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 § 57-38.4-04 (2026).
Text
A taxpayer and its affiliates are presumed to be a part of a unitary business and all income
of that business is presumed to be apportionable business income except as otherwise provided
in this chapter. A taxpayer has the burden of proof regarding the issue of whether or not a
corporation is a member of a water's edge combined group.
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Bluebook (online)
North Dakota § 57-38.4-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.4-04.