18 Mar TAXABLE PAY RECEIVED BY A NORTH DAKOTA TAXPAYER AS A MEMBER OF THE ARMED FORCES OF THE UNITED STATES FOR SERVING IN TITLE 32 ACTIVE GUARD RESERVE, TITLE 32 DUAL-STATUS TECHNICIAN, DUAL-STATUS STATE EMPLOYEE, OR ACTIVE DUTY FOR OPERATIONAL SUPPORT DUTY STATUS CONSTITUTES MILITARY PAY UNDER N.D.C.C. § 57-38-30.3(2)(g) AND IS, THEREFORE, TAX EXEMPT.
March 14, 2024 Request: Does the expansion of state tax exemption in SB 2293, 2023 N.D. Leg. for “military pay” include otherwise taxable compensation received by a member of the military on for Active Guard Reserve (AGR) members, National Guard Dual Status Technicians (DSTs), Dual Status...