New jobs credit from withholding statement

An employer shall complete and file a new jobs credit from withholding statement as prescribed by the tax commissioner. The new jobs credit from withholding statement must be attached to each return the employer is required to file pursuant to subsection 2 of North Dakota Century Code section 57-38-60. The employer shall file the new jobs credit withholding statement for each taxable period until the employer is no longer eligible for the new jobs credit from withholding. The tax commissioner shall not transfer the equivalent credit amount until such time as the statement required by this section is filed and the amount deducted and withheld by the employer as required by North Dakota Century Code section 57-38-60 is paid.