Unity of Use Law and Legal Definition

Unity of use refers to the existence of an executive authority with control over major policy matters and activities of the business organization. Examples of unity of use are found in a centralized executive force and a general system of operations.

In True v. Heitkamp, 470 N.W.2d 582 (N.D. 1991), the court held that the unity of use means that the group of corporations contributes to or receives benefits from centralized management and policy formation.

Unity of use of two or more business enterprises can be united when they share a general system of operation and the enterprises are organized for common purposes, and each is coordinated with, or is a part of, the entire operation. [Silent Hoist & Crane Co. v. Director, Division of Taxation, 100 N.J. 1, 18 (N.J. 1985)].