N.D. Cent. Code § 57-38-65
Current through the 2023 Legislative Sessions
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.
N.D.C.C. § 57-38-65