North Dakota Statutes
§ 57-38-61 — Provisions of chapter applicable
North Dakota § 57-38-61
This text of North Dakota § 57-38-61 (Provisions of chapter applicable) 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 § 57-38-61 (2026).
Text
The provisions of sections 57-38-33, 57-38-34, 57-38-38, 57-38-39, 57-38-40, 57-38-44,
57-38-45, 57-38-46, 57-38-47, 57-38-53, 57-38-54, 57-38-55, 57-38-56, and 57-38-57 shall,
insofar as consistent therewith, govern the administration of sections 57-38-59, 57-38-60, and
57-38-60.1. The term "employer" as used in sections 57-38-59, 57-38-60, and 57-38-60.1 also
means "taxpayer" as used in this chapter. In addition, the authority of the tax commissioner to
adopt rules includes the authority to make such agreements with the United States government
or any of its agencies as are necessary to provide for the deducting and withholding of tax from
the wages of federal employees in this state.
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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 § 57-38-61, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-61.