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. Cent. Code § 57-38.4-04
Presumptions and burden of proof
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.