N.D. Cent. Code § 57-38-59.2
57-38-59.2. Withholding of lottery winnings
57-38-59.2. Withholding of lottery winnings
The North Dakota lottery shall deduct and withhold at the highest marginal rate provided in
section 57-38-30.3 of the total proceeds of state lottery winnings as North Dakota withholding
tax if the winnings are subject to withholding. For purposes of this section, "winnings subject to
withholding" means the proceeds in excess of five thousand dollars won from a lottery game
operated pursuant to chapter 53-12. Every person who receives a payment from the winnings
that are subject to withholding shall furnish the lottery director with a statement, made under the
penalties of perjury, containing the name, address, and taxpayer identification number of the
recipient. The North Dakota lottery shall file returns as provided in section 57-38-60 and is liable
for the payment of the tax required to be withheld but is not liable to any person for the amount
of the payment.