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.
N.D. Cent. Code § 6-08-03
Taxation of banks
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.