{"data":{"id":"us/41-cfr-302-17.44","jurisdiction":"us","citation":"41 CFR 302-17.44","heading":"-17.44 Income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States.","body":"If an employee is relocated to, from, or within the Commonwealth of the Northern Mariana Islands or any territory or possession of the United States, the agency will have to determine the tax rules of that locality and then include those taxes in the RITA calculation, as applicable.","path":["Title 41—Public Contracts and Property Management","Subtitle F—Federal Travel Regulation System","CHAPTER 302—RELOCATION ALLOWANCES","SUBCHAPTER F—MISCELLANEOUS ALLOWANCES","PART 302-17—TAXES ON RELOCATION EXPENSES","Subpart D—The Combined Marginal Tax Rate (CMTR)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-41.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:05Z","sha256":"d93b6a4413664e7cadfd45caf56dcb79bc6dc605342d9613cb4451b2ea6cf3ea","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-302-17.43","next":"us/41-cfr-302-17.45"},"notice":"GroundRules: Original legal text. Not legal advice."}