Foreign Sales Corporations Special Rule

4 CMC § 1710 — under Income Tax.

4 CMC § 1710

TITLE 4: ECONOMIC RESOURCES

DIVISION 1: REVENUE AND TAXATION

§ 1710. Foreign Sales Corporations Special Rule. To the extent provided in chapter 6 of this division [4 CMC § 1601 et seq.], a foreign sales corporation is exempt from taxation under this chapter. Source: PL 9-22, § 1 (§ 1710).