Statutes and regulations

57-39.2-04. Exemptions

N.D. Cent. Code § 57-39.2-04 · North Dakota · Statutes

Title 57 › Chapter 57-39.2 › Section 57-39.2-04

Gross receipts from all sales of commemorative memorial coins under section 37-18-15. 60. a. … For purposes of this subsection, "fire department" means a fire department or fire district that has filed a certificate of existence under section 18-04-02 which has been approved.

57-40.2-04. Exemptions

N.D. Cent. Code § 57-40.2-04 · North Dakota · Statutes

Title 57 › Chapter 57-40.2 › Section 57-40.2-04

Gross receipts from sales to nonprofit voluntary health associations which are exempt from federal income tax under section 501(c)(3) of the United States Internal Revenue Code [26 U.S.C. 501(c)(3)]. … The disbursement of funds within a volunteer health association is to be controlled by a board of directors who work voluntarily and without pay. 18.

52-01-01. Definitions

N.D. Cent. Code § 52-01-01 · North Dakota · Statutes

Title 52 › Chapter 52-01 › Section 52-01-01

For purposes of this subdivision, the exclusions from employment in subdivision h are applicable to services performed in the employ of an Indian tribe. 18. "Employment" does not include: a. … L. 101-610; 42 U.S.C. 12501 et seq.]. 19.

57-02-08. Property exempt from taxation

N.D. Cent. Code § 57-02-08 · North Dakota · Statutes

Title 57 › Chapter 57-02 › Section 57-02-08

of corporate stock and membership interests in limited liability companies, except moneyed capital which is so invested or used as to come into direct competition with money invested in bank stock. 18 … For purposes of this subsection, and except as otherwise provided in this subsection, "homestead" has the meaning provided in section 47-18-01 except that it also applies to any person who otherwise