Exemption from insurance premium tax
N.D. Cent. Code § 50-06-19
in effect50-06-19. Exemption from insurance premium tax
No tax otherwise due under section 26.1-03-17 may be required of a stock or mutual
insurance company, nonprofit health service corporation, or health maintenance organization
with respect to service fees collected by any third-party administrator providing administrative
services or premiums, capitation payments, or policy fees paid by the department for coverage
or services provided to a recipient of benefits.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t50c06.pdf#nameddest=50-06-19Fetched: 10/16/2026
