Water's Edge Method Election

N.D. Cent. Code § 57-38.4-01— Definitions
N.D. Cent. Code § 57-38.4-02— Water's edge election
N.D. Cent. Code § 57-38.4-03— Conditions imposed by tax commissioner
N.D. Cent. Code § 57-38.4-04— Presumptions and burden of proof