GroundRules
N.D. Cent. Code § 57-38.1-13: Payroll factor
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-38.1 Uniform Division Of Income Tax Act
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.
Collected 2026-09-02T21:04:14Z. Source file · JSON