North Dakota Statutes

§ 26.1-17-10 — Nonprofit corporation tax exempt - Insurance premium tax - Law governing charitable organizations applicable

North Dakota·Title 26.1 Insurance·Ch. 26.1-17 Nonprofit Health Service Corporations
governing charitable organizations applicable. Every nonprofit health service corporation is a charitable and benevolent organization and is exempt from taxation by the state or any political subdivision thereof, except that the tax imposed by section 26.1-03-17 is applicable to a corporation subject to this chapter and the real property of a nonprofit health service corporation is subject to ad valorem taxes and special assessments for special improvements. Except as otherwise provided in this chapter, the laws of this state relating to and affecting nonprofit charitable and benevolent corporations are applicable to all nonprofit health service corporations writing health service contracts.

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