§ 40-63-01 Definitions
§ 40-63-02 Eligibility – Local zone authority designation
§ 40-63-03 Renaissance zones
§ 40-63-04 Income tax exemptions
§ 40-63-05 Property tax exemptions
§ 40-63-06 Historic preservation and renovation tax credit
§ 40-63-07 Renaissance fund organization – Exemption from taxation
§ 40-63-09 Rules and administration – Income tax secrecy exception
§ 40-63-10 Passthrough of tax exemption or credit
§ 40-63-11 Tax benefits not available to delinquent taxpayer
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Terms Used In North Dakota Code > Chapter 40-63 - Renaissance Zones

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Organization: includes a foreign or domestic association, business trust, corporation, enterprise, estate, joint venture, limited liability company, limited liability partnership, limited partnership, partnership, trust, or any legal or commercial entity. See North Dakota Code 1-01-49
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a limited liability partnership registered under chapter 45-22. See North Dakota Code 1-01-49
  • population: means the number of inhabitants as determined by the last preceding state or federal census. See North Dakota Code 1-01-47
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33