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

1. a. Premium taxes and taxes on premiums paid for coverage of risks resident or located in this state by a purchasing group or any members of the purchasing group must be:

b. To the extent any administrative fee is charged under subsection 2, the fee may not be considered a premium and is not subject to premium tax.

a. For reimbursement of expenses incurred by the administrator, manager, or other related party in performing its administrative duties for the purchasing group; and

b. Disclosed to all members of the risk purchasing group on a form approved by the commissioner which states the nature of the administrative duties for which the fees will be charged along with separate itemization of the amount of fees to be paid by each member.