GroundRules
N.D. Cent. Code § 57-38.1-15: Sales factor
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-38.1 Uniform Division Of Income Tax Act
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.
Collected 2026-09-02T21:04:14Z. Source file · JSON