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41 CFR 302-17.44

§ 302-17.44 Income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States.

United States · 41 CFR — Public Contracts and Property Management · Status: effective

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41 CFR 302-17.44, § 302-17.44 Income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/200186
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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.