N.D. Admin. Code 81-03-03.2-02
Current through Supplement No. 394, October, 2024
. Except as provided in section 81-03-03.2-03, the new jobs credit from withholding is the total amount of income tax the employer actually withholds pursuant to North Dakota Century Code section 57-38-59 from the wages paid to all individuals employed in a new job during the taxable period. The new jobs credit from withholding does not reduce the amount an employer must pay pursuant to North Dakota Century Code section 57-38-60.
N.D. Admin Code 81-03-03.2-02
General Authority: NDCC 52-02.1, 57-38-56
Law Implemented: NDCC 52-02.1