Statutes, codes, and regulations
North Dakota Administrative Code
Title 81 - Tax CommissionerArticle 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-01.1 - General Considerations
Section 81-03-01.1-10 - Employers required to file information returns

N.D. Admin. Code 81-03-01.1-10

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Current through Supplement No. 394, October, 2024
Section 81-03-01.1-10 - Employers required to file information returns

Employers are subject to subsection 1 of North Dakota Century Code section 57-38-42 except with respect to the payment of wages to an employee.

N.D. Admin Code 81-03-01.1-10

Effective November 1, 1992.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-42