N.D. Cent. Code § 57-38-59.1: Reciprocal arrangement with other states for withholding income taxes

The tax commissioner may enter into an agreement with the tax commissioner or other taxing officials of another state for the interpretation and administration of the acts of their several states providing for the collection of income tax at source on wages for the purpose of promoting fair and equitable administration of such acts and to eliminate duplicate withholding. The tax commissioner may furnish information on a reciprocal basis to the taxing officials of another state in order to implement the purposes set forth above.