Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-38.1 - UNIFORM DIVISION OF INCOME TAX ACT
Section 57-38.1-13 - Payroll factor

N.D. Cent. Code § 57-38.1-13

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Current through 2024 Legislative Session
Section 57-38.1-13 - Payroll factor

The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period.

N.D.C.C. § 57-38.1-13