North Dakota Century Code Title 26.1. Insurance § 26.1-46-08.1. Purchasing group taxation

1. Imposed at the same rate and subject to the same interest, fines, and penalties as that applicable to premium taxes and taxes on premiums paid for similar coverage from a similar insurance source by other insureds; and

2. Paid first by such insurance source, and if not by such source, by the insurance producer for the purchasing group, and if not by such insurance producer, then by the purchasing group, and if not by such purchasing group, then by each of its members.