{"data":{"id":"us-nd/n.d.-cent.-code-57-38-30","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-30","heading":"Imposition and rate of tax on corporations","body":"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:\n1.For the first twenty-five thousand dollars of taxable income, at the rate of one and forty-one hundredths percent.\n2.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.\n3.On all taxable income exceeding fifty thousand dollars, at the rate of four and thirty-one hundredths percent.","path":["Title 57 Taxation","Chapter 57-38 Income Tax"],"source_url":"https://ndlegis.gov/cencode/t57c38.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"69eadc3e67ed2aca16b4f74722f4523836f90fa19645582e23435eaa6c3199f2","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-29.3","next":"us-nd/n.d.-cent.-code-57-38-30.1"},"notice":"GroundRules: Original legal text. Not legal advice."}