Exemption from taxation
N.D. Cent. Code § 26.1-14-13
in effect26.1-14-13. Exemption from taxation
The property, income, premiums, and activities of the company are exempt from all taxes
and assessments and from any fees specified for licenses and certifications of the insurance
laws except for the tax imposed by section 26.1-03-17 and any assessment made by the
insurance guaranty association in the event that an affirmative election is held in accordance
with section 26.1-14-15.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t26-1c14.pdf#nameddest=26p1-14-13Fetched: 10/16/2026
