North Dakota Code § 50-06-19

Exemption from insurance premium tax
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No tax otherwise due under section 26.1 -03-17 may be required of a stock or mutual 
insurance company, nonprofit health service corporation, or health maintenance organization 
with respect to service fees collected by any third -party administrator providing administrative 
services or premiums, capitation payments, or policy fees paid by the department for coverage 
or services provided to a recipient of benefits.

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