North Dakota Code § 26.1-44-10

Independently procured insurance - Duty to report and pay tax
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If the insured's home state is this state, in accordance with subsection 9 of section 
26.1-02-05, each insured in this state who independently procures or continues or renews 
insurance with a nonadmitted insurer on properties, risks, or exposures located or to be 
performed in whole or in part in this state, other than insurance procured through a surplus lines 
producer, is subject to the same requirements under this chapter as apply to a surplus lines 
producer.

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