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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-65

Exemption

Official textlegis.nd.gov

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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In this chapter (40 sections)
  1. 57-38-40 · Claim for credit or refund
  2. 57-38-40.1 · Income tax refund reserve
  3. 57-38-41 · Appeal
  4. 57-38-42 · Information at the source
  5. 57-38-43 · Interest on delinquent tax
  6. 57-38-44 · Tax a personal debt
  7. 57-38-45 · Interest and penalties
  8. 57-38-46 · Certificate of tax commissioner prima facie evidence
  9. 57-38-47 · Mandamus to compel filing return
  10. 57-38-48 · Lien of tax
  11. 57-38-49 · Preservation of lien
  12. 57-38-50 · Satisfaction of lien
  13. 57-38-51 · Enforcement of lien
  14. 57-38-52 · Field auditors
  15. 57-38-53 · Oath and acknowledgment
  16. 57-38-54 · Publication of statistics
  17. 57-38-55 · Disposition of revenues
  18. 57-38-56 · Powers of tax commissioner
  19. 57-38-57 · Secrecy as to returns - Penalty
  20. 57-38-58 · Definitions
  21. 57-38-59 · Withholding from wages of employees - Penalty
  22. 57-38-59.1 · Reciprocal arrangement with other states for withholding…
  23. 57-38-59.2 · Withholding of lottery winnings
  24. 57-38-60 · Employer's returns and remittances
  25. 57-38-60.1 · Corporate officer liability
  26. 57-38-60.2 · Governor and manager liability
  27. 57-38-60.3 · Liability of a general partner in a limited liability…
  28. 57-38-61 · Provisions of chapter applicable
  29. 57-38-62 · Payment of estimated income tax
  30. 57-38-63 · Due date for payment of estimated income tax
  31. 57-38-64 · Application for quick refund of overpaid estimated tax by a…
  32. 57-38-65 · Exemption
  33. 57-38-66 · Business and corporation privilege tax
  34. 57-38-67 · Definitions applicable to sections 57-38-67 through 57-38-70
  35. 57-38-68 · Income tax deduction for land sale to beginning farmers
  36. 57-38-69 · Rent from beginning farmers exempt from income tax
  37. 57-38-70 · Claim for income tax deduction for land sale or rental to a…
  38. 57-38-71 · Definitions applicable to sections 57-38-71 through 57-38-74
  39. 57-38-73 · Rent from beginning entrepreneur exempt from income tax
  40. 57-38-75 · Rounding
Full table of contents →