{"data":{"id":"us-nd/n.d.-cent.-code-57-38.4-04","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.4-04","heading":"Presumptions and burden of proof","body":"A taxpayer and its affiliates are presumed to be a part of a unitary business and all income of that business is presumed to be apportionable business income except as otherwise provided in this chapter. A taxpayer has the burden of proof regarding the issue of whether or not a corporation is a member of a water's edge combined group.","path":["Title 57 Taxation","Chapter 57-38.4 Water'S Edge Method Election"],"source_url":"https://ndlegis.gov/cencode/t57c38-4.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"a31a1bfbdaea43984b925c208342a9ebf9fb84dda2aeb82a8706e84a2058b5d5","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.4-03","next":"us-nd/n.d.-cent.-code-57-38.5-01"},"notice":"GroundRules: Original legal text. Not legal advice."}