N.D. Cent. Code § 57-38.1-15

Current through 2024 Legislative Session

Section 57-38.1-15 - Sales factor

The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period.

N.D.C.C. § 57-38.1-15