The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation and the denominator of which is the total compensation paid everywhere during the tax period.
N.D. Cent. Code § 57-38.1-13
Payroll factor
Known as the Uniform Division of Income for Tax Purposes Act
The act spans §§ 57-38.1-01–57-38.1-21 (24 sections).
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.