Conditions imposed by tax commissioner

N.D. Cent. Code § 57-38.4-03
in effect
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57-38.4-03. Conditions imposed by tax commissioner 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-4.pdf#nameddest=57-38p4-03Fetched: 10/16/2026

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