# Title 81 — Tax Commissioner

## Article 81-03 — Income Taxes and Privilege Taxes Based on Income

## Chapter 81-03-03.1 — Income Tax Withholding

### § 81-03-03.1-01. Certificate of residence - Penalty.

Repealed as a result of S.L. 1987, ch. 695, § 3, 4, 5, 6, 8, and 9.
### § 81-03-03.1-02. Employer's application for registration.

An employer who is required to withhold state income tax must register with the office of tax
commissioner within seven days of hiring an employee. The application must be made on a form
prescribed by the tax commissioner.
History: Effective July 1, 1985; amended November 1, 1987.
General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38-59, 57-38-60
### § 81-03-03.1-03. Exemptions - Federal or state withholding certificate.

Repealed as a result of S.L. 1987, ch. 695, §§ 3, 4, 5, 6, 8, and 9.
### § 81-03-03.1-04. Amount of wages payable before withholding applies.

Repealed as a result of S.L. 1987, ch. 695, §§ 3, 4, 5, 6, 8, and 9.
