North Dakota Code § 26.1-12-30

Determination of dividends
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In determining the rate of dividend due a given trade, occupation, or profession, if the 
dividend is allowed, the income received and losses sustained must be tabulated for a period of 
not less than five years immediately preceding the determination of the dividend rate, and the 
return dividend to policyholders must be based upon the experience of such period after 
deduction for expenses and allowances for reserves as required by law.

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