{"data":{"id":"us-nd/n.d.-cent.-code-26.1-12-31","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 26.1-12-31","heading":"Taxable premiums of mutual insurance company","body":"For the purposes of taxation under the laws of this state, the taxable premiums or premium receipts of a mutual insurance company organized or admitted to do business in this state are the gross premiums received for direct insurance upon property or risks in this state less:\n1.Any amount paid for reinsurance upon which a tax has been, or is to be, paid to this state.\n2.Premiums upon policies not accepted.\n3.Premiums returned on canceled policies.\n4.Any refund or return made to the policyholder other than for losses.","path":["Title 26.1 Insurance","Chapter 26.1-12 Incorporated Mutual Insurance Companies"],"source_url":"https://ndlegis.gov/cencode/t26-1c12.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"b252ddb74f5379293f650472d5d733f157fdc92f1c087b7502dc5d0689986795","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-26.1-12-30","next":"us-nd/n.d.-cent.-code-26.1-12-32"},"notice":"GroundRules: Original legal text. Not legal advice."}