N.D. Cent. Code § 57-38.4-03

Current through the 2023 Legislative Sessions

Section 57-38.4-03 - Conditions imposed by tax commissioner

The tax commissioner may impose necessary conditions other than the imposition of worldwide combination to prevent tax avoidance or to clearly reflect income in accordance with chapter 57-38.1.

N.D.C.C. § 57-38.4-03