Partnertax.ai
Start free trial →

North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-03-03.2-03

Withholding not included in new jobs credit from withholding calculation

Official textlegis.nd.govlast amended

The income tax withheld for an individual employed in a new job may not be included in determining the amount of credit if any of the following apply:

# 1.

Training for the new job has not commenced.

# 2.

The individual employed in the new job is exempt from the individual income tax provisions of North Dakota Century Code chapter 57-38.

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

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 81-03-02.1-04 · Reporting - Resident trusts or estates
  2. 81-03-02.1-05 · Reporting - Income earned by husband and wife
  3. 81-03-02.1-06 · Adjustments for pay received from armed forces
  4. 81-03-02.1-07 · Adjustments for sale or lease of agricultural land to…
  5. 81-03-02.1-08 · Adjustments for sale or lease of revenue-producing…
  6. 81-03-02.1-09 · Exemptions - Separate filers
  7. 81-03-02.1-10 · Limitations on adjustments available on form ND-2 or…
  8. 81-03-02.1-11 · Credit for premiums for long-term care insurance…
  9. 81-03-02.1-12 · Seed capital investment credit - Limitations on credit…
  10. 81-03-02.1-12.1 · Agricultural commodity processing facility investment…
  11. 81-03-02.2-01 · Nonresident filing status and reporting of income
  12. 81-03-02.2-01.1 · Part-year resident filing status and reporting of…
  13. 81-03-02.2-02 · Income of nonresident from tangible property located in…
  14. 81-03-02.2-04 · Deduction for federal income tax liability - Limitation
  15. 81-03-03.1-01 · Certificate of residence - Penalty
  16. 81-03-03.1-02 · Employer's application for registration
  17. 81-03-03.1-03 · Exemptions - Federal or state withholding certificate
  18. 81-03-03.1-04 · Amount of wages payable before withholding applies
  19. 81-03-03.2-01 · Definitions
  20. 81-03-03.2-02 · New jobs credit from withholding
  21. 81-03-03.2-03 · Withholding not included in new jobs credit from…
  22. 81-03-03.2-04 · New jobs credit from withholding statement
  23. 81-03-04-01 · Corporation required to report and pay estimated tax and…
  24. 81-03-04-02 · Payments of estimated taxes by individuals, estates, and…
  25. 81-03-04-03 · Estimated income tax payment
  26. 81-03-05.1-01 · Cooperatives required to file
  27. 81-03-05.1-02 · Computation of unitary business income subject to…
  28. 81-03-05.1-03 · DISC and FSC subject to North Dakota income tax
  29. 81-03-05.1-04 · DISC distributions
  30. 81-03-05.1-05 · Subchapter S corporation tax credits
  31. 81-03-05.1-06 · Tax credit for research and experimental expenditures
  32. 81-03-05.1-07 · Net operating losses
  33. 81-03-05.1-08 · Consolidated returns
  34. 81-03-05.2-01 · Definitions
  35. 81-03-05.2-02 · Water's edge election
  36. 81-03-05.2-03 · Method of reporting
  37. 81-03-05.2-04 · Elements of the water's edge combined report
  38. 81-03-05.2-05 · Domestic disclosure spreadsheet
  39. 81-03-05.2-06 · Failure to comply with water's edge election
  40. 81-03-05.2-06.1 · Recission of a water's edge election
Full table of contents →