N.D. Cent. Code § 57-38.4-04
Current through 2023 Legislative Sessions
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.
N.D.C.C. § 57-38.4-04