N.D. Cent. Code § 26.1-17.1-25
26.1-17.1-25. Taxes
26.1-17.1-25. Taxes
Every prepaid limited health service organization is subject to the tax provided in section
26.1-03-17 as it pertains to health maintenance organizations, and each prepaid limited health
service organization is entitled to the same tax deductions, reductions, abatements, and credits
that health maintenance organizations are entitled to receive.