North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-38.4-03: Conditions imposed by tax commissioner

Where this section sits in the code

Title 57 Taxation
Chapter 57-38.4 Water'S Edge Method Election

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.

Collected 2026-09-02T21:04:14Z. Source file · JSON

Browse this collection