81-03-01.1-10

N.D. Admin. Code § 81-03-01.1-10

Employers Required to File Information Returns

Effective Nov 1, 1992General Authority: NDCC 57-38-56; Law Implemented: NDCC 57-38-42Tax Commissioner

Employers are subject to subsection 1 of North Dakota Century Code section 57-38-42 except with respect to the payment of wages to an employee.

History: Effective November 1, 1992.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-42