§ 57-38-60 — Employer's returns and remittances

North Dakota § 57-38-60

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-38: Income Tax

Text

5. a. Each year, a publicly traded partnership that is exempt from withholding under
subsection 3 shall transmit to the tax commissioner, in an electronic format
approved by the tax commissioner, each partner's United States department of
the treasury schedule K-1, form 1065, or form 1065-B, as applicable, filed
electronically for the year with the United States internal revenue service.

b. A royalty owner that is a publicly traded partnership, or an organization exempt
from taxation under section 57-38-09, shall report to the remitter and tax
commissioner under oath, on a form prescribed by the tax commissioner, all
information necessary to establish that the remitter is not required under
subsection 2 to withhold royalty payments made to the partnership or
organization.
6. If the royalty payment made to a royalty owner under this section is less than six
hundred dollars for the current withholding period, or is less than one thousand dollars
if the payment is annualized, the tax commissioner may grant a remitter's request to
forego withholding the tax from the royalty payment made to that royalty owner for the
current withholding period or, if applicable, the royalty payments for the annual period.
57-38-60. Employer's returns and remittances.
1. Every employer shall, on or before the last day of April, July, October, and January,
pay over to the tax commissioner the amount required to be deducted and withheld
from wages paid to all employees during the preceding calendar quarter under section
57-38-59. If the amount required to be deducted and withheld from wages paid to all of
an employer's employees during the previous calendar year was less than one
thousand dollars, the employer may file an annual return. The tax commissioner may
alter the time or period for making reports and payment when in the tax
commissioner's opinion, the tax is in jeopardy, or may prescribe the use of any other
time or period as will facilitate the collection and payment of the tax by the employer.
2. Every employer shall file a return on forms prescribed by the tax commissioner with
each payment made to the tax commissioner under this section which shows the
amount of tax imposed under this chapter which was deducted and withheld during the
period covered by the return, and such other information as the tax commissioner may
require. If the amount required to be deducted and withheld from wages paid to all an
employer's employees during the previous calendar year is one thousand dollars or
more, the employer shall file the return and pay any tax due by electronic data
interchange or other electronic media as determined by the tax commissioner. The tax
commissioner may waive, upon a showing of good cause, the requirement to pay the
tax due electronically.
3. Every employer required to withhold state income tax shall make an annual return to
the tax commissioner on forms provided and approved by the tax commissioner,
summarizing the total compensation paid, the federal income tax deducted and
withheld, and the state income tax deducted and withheld during the calendar year.
The annual return must be accompanied by a statement of the compensation paid, the
federal income tax deducted and withheld, and the state income tax deducted and
withheld for each employee. The annual return and accompanying statements must be
filed with the tax commissioner on or before the due date for filing similar returns with
the internal revenue service.
4. Every employer not required to withhold state income tax shall provide to the tax
commissioner a statement of the compensation paid and the federal income tax
deducted and withheld for each employee. The statement must be filed on or before
the due date for filing similar returns with the internal revenue service.
5. In case of failure to timely file an information statement as required by subsections 3
and 4, and after thirty days' notice to file is given by the tax commissioner, the tax
commissioner may assess a penalty of fifteen dollars for each failure to file.
6. Every employer shall also, in accordance with rules adopted by the tax commissioner,
provide each employee from whom state income tax has been withheld, with a
statement of the amounts of total compensation paid and the amounts deducted and
withheld for the employee during the preceding calendar year in accordance with
section 57-38-59. The statement must be made available to the employee on or before
January thirty-first of the year following that for which the report is made.
7. The employer shall be liable to the tax commissioner for the payment of the tax
required to be deducted and withheld under section 57-38-59, and the employee shall

not thereafter be liable for the amount of any such payment, nor shall the employer be
liable to any person or to any employee for the amount of any such payment. For the
purpose of making penalty provisions of this chapter applicable, any amount deducted
or required to be deducted and remitted to the tax commissioner under this section
shall be considered to be the tax of the employer and with respect to such amounts
the employer is considered the taxpayer.
8. Every employer who deducts and withholds any amounts under section 57-38-59 shall
hold the same in trust for the state of North Dakota for payment thereof to the tax
commissioner in the manner and at the time provided for in this section, and the state
of North Dakota shall have a lien on the property of the employer to secure the
payment of any amounts withheld and not remitted as provided herein, which lien shall
attach at the time prescribed and to the property described in section 57-38-48 and
shall be subject to the provisions of sections 57-38-49, 57-38-50, and 57-38-51.
9. An employer, at the discretion of the tax commissioner, may be required to either make
a cash deposit or post with the tax commissioner a bond or undertaking executed by a
surety company authorized to do business in this state in an amount reasonably
calculated to ensure the payment to the state of taxes deducted and withheld from
wages.
10. An employer is not subject to this section or section 57-38-59 for wages paid to any
employee solely for agricultural labor, as defined in section 3121(g) of the Internal
Revenue Code [26 U.S.C. 3121(g)].
11. A payroll service provider authorized under the provisions of this chapter to file and
remit withholding taxes on behalf of an employer shall file the return required by
subsection 2 and pay any tax due, by electronic data interchange or other electronic
media as determined by the tax commissioner. As used in this subsection, a "payroll
service provider" means a person that, for federal tax purposes, electronically
processes and transmits an employer's withholding returns and taxes, including wage
information returns. The tax commissioner may waive, upon a showing of good cause,
the requirement to file a return or pay the tax electronically.
12. Any person required to file an information return under subsection 3 or 4 of this section
shall file the return by electronic data interchange or other electronic media as
determined by the tax commissioner. The tax commissioner may waive, upon a
showing of good cause, the requirement to file the return electronically.