North Dakota Code § 50-09-40

Report of gambling winnings
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Before a gaming operator makes a payment of winnings for which the gaming operator is 
required to file an internal revenue service form W -2G or substantially equivalent form, the 
gaming operator shall obtain the name, address, and social security number of the winner and 
submit the information to the state agency through a secure interactive website that is 
maintained by the state agency. If the state agency replies to the gaming operator that the 
winner does not owe past-due support or if the gaming operator is unable to receive information 
from the state agency after attempting in good faith to do so, the gaming operator may make the 
payment to the winner. If the state agency replies that the winner owes past -due support, the 
reply must include the amount of past -due support owed by the winner and the location of the 
office with which the winner may file a protest under section 50 -09-14. The gaming operator 
shall withhold from the payment to the winner an amount equal to the total winnings or the 
amount of past-due support, whichever is less. Within seven business days after withholding the 
payment, the gaming operator shall send the amount withheld to the state disbursement unit, 
along with the name, address, and social security number of the winner. The gaming operator 
may withhold and retain an additional sum of three dollars from the winner to cover expenses 
involved in sending the payment. A gaming operator that withholds funds under this section is 
subject to the same duties and liabilities as an income payer under section 14 -09-09.3 unless 
the context indicates otherwise and is immune from suit or liability for complying with this 
section.

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