81-03-02.1-11 Credit for premiums for long-term care insurance coverage.

1. An individual is entitled to a credit for premiums paid for long-term care insurance coverage if the policy complies with the provisions of North Dakota Century Code title 26.1 and all other applicable insurance laws insofar as they do not conflict with North Dakota Century Code title 26.1. 2. "Long-term care insurance" for purposes of this article means an insurance policy as defined by subsection 4 of North Dakota Century Code section 26.1-45-01. History: Effective August 1, 1994. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-29.2