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

---
identifier: "/us/cfr/t41/s302-17.44"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 302-17.44 - Income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "302-17.44"
section_name: "Income tax liability to the Commonwealth of the Northern Mariana Islands or any other territory or possession of the United States."
chapter_number: 302
chapter_name: "RELOCATION ALLOWANCES"
subchapter_number: "F"
subchapter_name: "MISCELLANEOUS ALLOWANCES"
part_number: "302-17"
part_name: "17—TAXES ON RELOCATION EXPENSES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 5724b; 5 U.S.C. 5738; E.O. 11609, 36 FR 13747, 3 CFR, 1971-1975 Comp., p. 586."
regulatory_source: "FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted."
cfr_part: "302-17"
---


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

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.