North Dakota Statutes
§ 57-38-59.2 — Withholding of lottery winnings
North Dakota § 57-38-59.2
This text of North Dakota § 57-38-59.2 (Withholding of lottery winnings) 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 § 57-38-59.2 (2026).
Text
The North Dakota lottery shall deduct and withhold at the highest marginal rate provided in
section 57-38-30.3 of the total proceeds of state lottery winnings as North Dakota withholding
tax if the winnings are subject to withholding. For purposes of this section, "winnings subject to
withholding" means the proceeds in excess of five thousand dollars won from a lottery game
operated pursuant to chapter 53-12. Every person who receives a payment from the winnings
that are subject to withholding shall furnish the lottery director with a statement, made under the
penalties of perjury, containing the name, address, and taxpayer identification number of the
recipient. The North Dakota lottery shall file returns as provided in section 57-38-60 and is liable
for the payment of the tax required to
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Nearby Sections
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§ 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
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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 § 57-38-59.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-59.2.