North Dakota Statutes
§ 57-38-65 — Exemption
No transportation company is required to deduct and withhold with respect to wages paid to
nonresident employees for work performed within North Dakota but whose total work during any
one payroll period is performed within more than one state; provided, however, that any such
employee furnish a certificate to the state tax commissioner that the employee will be taxable
with respect to all such wages earned in North Dakota pursuant to this chapter.
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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 commissioner