North Dakota enacts electronic filing requirement for some returns
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Wednesday, March 20, 2019

North Dakota enacts electronic filing requirement for some returns

By Payroll and Entitlements Editorial Staff

North Dakota has enacted an electronic filing requirement for taxpayers filing 10 or more annual employer withholding returns or certain other information returns. The electronic filing requirement may be waived if good cause is shown. (H.B. 1112, Laws 2019, approved March 6, 2019, and effective for taxable years beginning after 2018.)

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