GroundRules
N.D. Cent. Code § 57-38.1-10: Property factor
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-38.1 Uniform Division Of Income Tax Act
The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this state during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period.
Collected 2026-09-02T21:04:14Z. Source file · JSON