81-03-03.1-02 Employer's application for registration.

An employer who is required to withhold state income tax must register with the office of tax commissioner within seven days of hiring an employee. The application must be made on a form prescribed by the tax commissioner. History: Effective July 1, 1985; amended November 1, 1987. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-59, 57-38-60