N.D. Admin. Code 81-03-05.3-02

Current through Supplement No. 394, October, 2024

Section 81-03-05.3-02 - Method of filing

A taxpayer that is a member of a worldwide group shall file its North Dakota income tax return using a worldwide combined report.

N.D. Admin Code 81-03-05.3-02

Effective March 1, 1990.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38, 57-38.1, 57-59