NDAC 81-03-01.1-10
Employers required to file information returns
Last amended: 1992Year: 2026Length: 24 wordsOfficial source Cite as N.D. Admin. Code ยง 81-03-01.1-10
Employers are subject to subsection 1 of North Dakota Century Code section 57-38-42 except with
respect to the payment of wages to an employee.