North Dakota Century Code Title 57. Taxation § 57-38-61. Provisions of chapter applicable

The provisions of sections 57-38-33, 57-38-34, 57-38-38, 57-38-39, 57-38-40, 57-38-44, 57-38-45, 57-38-46, 57-38-47, 57-38-53, 57-38-54, 57-38-55, 57-38-56, and 57-38-57 shall, insofar as consistent therewith, govern the administration of sections 57-38-59, 57-38-60, and 57-38-60.1. The term “employer” as used in sections 57-38-59, 57-38-60, and 57-38-60.1 also means “taxpayer” as used in this chapter. In addition, the authority of the tax commissioner to adopt rules includes the authority to make such agreements with the United States government or any of its agencies as are necessary to provide for the deducting and withholding of tax from the wages of federal employees in this state.