amends the income tax surtax statute to provide that trusts not having taxable income are not subject to the surtax.
CHAPTER 471
SENATE BILL NO. 2323
(Butler)
SURTAX ON INCOME
AN ACT to amend and reenact section 57-38-30.2 of the North Dakota Century Code, relating to the surtax on income, providing for an effective date, and declaring an emergency.
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