North Dakota Statutes
§ 57-38-59.1 — Reciprocal arrangement with other states for withholding income taxes
North Dakota § 57-38-59.1
This text of North Dakota § 57-38-59.1 (Reciprocal arrangement with other states for withholding income taxes) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-38-59.1 (2026).
Text
The tax commissioner may enter into an agreement with the tax commissioner or other
taxing officials of another state for the interpretation and administration of the acts of their
several states providing for the collection of income tax at source on wages for the purpose of
promoting fair and equitable administration of such acts and to eliminate duplicate withholding.
The tax commissioner may furnish information on a reciprocal basis to the taxing officials of
another state in order to implement the purposes set forth above.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-38-59.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-59.1.