North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-03-03.2-02
New jobs credit from withholding
Official textlegis.nd.govlast amended
Except as provided in section 81-03-03.2-03, the new jobs credit from withholding is the total amount of income tax the employer actually withholds pursuant to North Dakota Century Code section 57-38-59 from the wages paid to all individuals employed in a new job during the taxable period. The new jobs credit from withholding does not reduce the amount an employer must pay pursuant to North Dakota Century Code section 57-38-60.
Amendment history
History: Effective September 1, 1994. General Authority: NDCC 52-02.1, 57-38-56 Law Implemented: NDCC 52-02.1
Source: view the official PDF
In this article (40 sections)
- 81-03-02.1-03 · Moving expenses - Adjustment
- 81-03-02.1-04 · Reporting - Resident trusts or estates
- 81-03-02.1-05 · Reporting - Income earned by husband and wife
- 81-03-02.1-06 · Adjustments for pay received from armed forces
- 81-03-02.1-07 · Adjustments for sale or lease of agricultural land to…
- 81-03-02.1-08 · Adjustments for sale or lease of revenue-producing…
- 81-03-02.1-09 · Exemptions - Separate filers
- 81-03-02.1-10 · Limitations on adjustments available on form ND-2 or…
- 81-03-02.1-11 · Credit for premiums for long-term care insurance…
- 81-03-02.1-12 · Seed capital investment credit - Limitations on credit…
- 81-03-02.1-12.1 · Agricultural commodity processing facility investment…
- 81-03-02.2-01 · Nonresident filing status and reporting of income
- 81-03-02.2-01.1 · Part-year resident filing status and reporting of…
- 81-03-02.2-02 · Income of nonresident from tangible property located in…
- 81-03-02.2-04 · Deduction for federal income tax liability - Limitation
- 81-03-03.1-01 · Certificate of residence - Penalty
- 81-03-03.1-02 · Employer's application for registration
- 81-03-03.1-03 · Exemptions - Federal or state withholding certificate
- 81-03-03.1-04 · Amount of wages payable before withholding applies
- 81-03-03.2-01 · Definitions
- 81-03-03.2-02 · New jobs credit from withholding
- 81-03-03.2-03 · Withholding not included in new jobs credit from…
- 81-03-03.2-04 · New jobs credit from withholding statement
- 81-03-04-01 · Corporation required to report and pay estimated tax and…
- 81-03-04-02 · Payments of estimated taxes by individuals, estates, and…
- 81-03-04-03 · Estimated income tax payment
- 81-03-05.1-01 · Cooperatives required to file
- 81-03-05.1-02 · Computation of unitary business income subject to…
- 81-03-05.1-03 · DISC and FSC subject to North Dakota income tax
- 81-03-05.1-04 · DISC distributions
- 81-03-05.1-05 · Subchapter S corporation tax credits
- 81-03-05.1-06 · Tax credit for research and experimental expenditures
- 81-03-05.1-07 · Net operating losses
- 81-03-05.1-08 · Consolidated returns
- 81-03-05.2-01 · Definitions
- 81-03-05.2-02 · Water's edge election
- 81-03-05.2-03 · Method of reporting
- 81-03-05.2-04 · Elements of the water's edge combined report
- 81-03-05.2-05 · Domestic disclosure spreadsheet
- 81-03-05.2-06 · Failure to comply with water's edge election