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Current as of January 01, 2024 | Updated by Findlaw Staff
A tax is hereby imposed upon the taxable income of every domestic and foreign corporation which must be levied, collected, and paid annually as in this chapter provided:
1. For the first twenty-five thousand dollars of taxable income, at the rate of one and forty-one hundredths percent.
2. On all taxable income exceeding twenty-five thousand dollars and not exceeding fifty thousand dollars, at the rate of three and fifty-five hundredths percent.
3. On all taxable income exceeding fifty thousand dollars, at the rate of four and thirty-one hundredths percent.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38-30. Imposition and rate of tax on corporations - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-30/
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 before relying on it for your legal needs.
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