North Dakota § 54-52-07 Governmental unit contribution is retirement contribution

North Dakota Statutes

§ 54-52-07 — Governmental unit contribution is retirement contribution

North Dakota § 54-52-07

Title 54State Government

Ch. 54-52Public Employees Retirement System

This text of North Dakota § 54-52-07 (Governmental unit contribution is retirement contribution) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 54-52-07 (2026).

Text

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.

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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.