Taxation of banks

N.D. Cent. Code § 6-08-03
in effect
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6-08-03. Taxation of banks Domestic banks must be taxed upon the same basis only as banks organized and existing under and by virtue of the laws of the United States of America, it being the purpose, design, and intent of this section to place state banks in a position of parity and equality with national banks in matters of taxation.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t06c08.pdf#nameddest=6-08-03Fetched: 10/16/2026

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N.D. Cent. Code § 6-08-03 — Taxation of banks | North Dakota Century Code (Aug. 2026 snapshot) | Corpus