NDAC 81-03-03.2-03
Withholding not included in new jobs credit from withholding calculation
Cite as N.D. Admin. Code § 81-03-03.2-03
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.