N.D. Cent. Code § 57-38-30

Current through 2023 Legislative Sessions
Section 57-38-30 - Imposition and rate of tax on corporations

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.

N.D.C.C. § 57-38-30

Amended by S.L. 2015, ch. 447 (SB 2349),§ 1, eff. 1/1/2015.
Amended by S.L. 2013, ch. 451 (SB 2156),§ 3, eff. 1/1/2013.
Amended by S.L. 2011, ch. 54 (HB 1039),§ 9, eff. 8/1/2011.