# Full Statutory Corpus: ND

## N.D. Cent. Code § 57-38-30.3: Simplified Method for Computing Individual Income Tax
`N.D.C.C. > Title 57 > Chapter 57-38 > § 57-38-30.3`

### English
Imposes individual income tax at 0% up to $44,725; 1.95% to $225,975; and top rate 2.50% (HB 1158) in North Dakota.

### Español
Impone impuesto sobre la renta individual de 0% hasta $44,725; 1.95% a $225,975; y tasa máxima de 2.50% (HB 1158) en Dakota del Norte.
