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Current as of January 01, 2024 | Updated by FindLaw Staff
The governmental unit contribution to a retirement plan must be considered a retirement contribution and not an additional compensation. This applies specifically to elected and appointed officials whose maximum annual compensation is set by statute or by state, county, city, or school district governing bodies, boards, or commissions. The retirement contribution may not be considered by the employee as income in computing the employee's net income for purposes of state income tax until the moneys come under the control of the employee.
Cite this article: FindLaw.com - North Dakota Century Code Title 54. State Government § 54-52-07. Governmental unit contribution is retirement contribution - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-54-state-government/nd-cent-code-sect-54-52-07/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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