North Dakota Code > Chapter 57-38.4 – Water’s Edge Method Election
Current as of: 2023 | Check for updates
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| § 57-38.4-01 | Definitions |
| § 57-38.4-02 | Water’s edge election |
| § 57-38.4-03 | Conditions imposed by tax commissioner |
| § 57-38.4-04 | Presumptions and burden of proof |
Terms Used In North Dakota Code > Chapter 57-38.4 - Water's Edge Method Election
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
- Property: includes property, real and personal. See North Dakota Code 1-01-49
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- year: means twelve consecutive months. See North Dakota Code 1-01-33