N.D. Cent. Code § 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.