N.D. Admin. Code 81-03-09.2-05

Current through Supplement No. 394, October, 2024

Section 81-03-09.2-05 - Provisions of income tax laws applicable

Administration of the sales factor weighting election is governed by the provisions in North Dakota Century Code chapters 57-38 and 57-38.1, not in conflict with this chapter.

N.D. Admin Code 81-03-09.2-05

Adopted by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38.1-09