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Types of income not subject to withholding, you may have to pay estimated tax. Who must pay estimated tax? You must pay estimated North Dakota income tax for the 2011 tax year if all four of the following conditions apply: 1. You are required to pay estimated federal income tax for the 2011 tax year. This condition applies whether or not you actually make the required payment of estimated tax to the Internal Revenue Service. 2. Your net tax liability for the 2010 tax year was equal to or more.

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