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Mail your completed Contract Award Registration, form. CGR-1 and your Gross Receipts Withholding Return, form.North Dakota relies on the federal Form W-4 (Employee's Withholding Allowance Certificate) to calculate the amount to withhold. Use Form 945 to report federal income tax withheld (or. In addition, the terms of a contract must be sufficiently defined for a court to enforce them. Enforcement and Contract Defenses.