North Dakota § 40-57.1-04.4 Clearance of tax obligations and tax liens of record

North Dakota Statutes

§ 40-57.1-04.4 — Clearance of tax obligations and tax liens of record

North Dakota § 40-57.1-04.4

Title 40Municipal Government

Ch. 40-57.1Tax Exemptions for New and Expanding Businesses

This text of North Dakota § 40-57.1-04.4 (Clearance of tax obligations and tax liens of record) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 40-57.1-04.4 (2026).

Text

1.A project operator is not eligible for the income tax exemption under section 40-57.1-04 until a showing is made that the project operator has satisfied all state or local tax obligations and tax liens of record for delinquent property, income, income withholding, sales, or use taxes owed to the state or a political subdivision.

2.A certificate from the tax commissioner to the state board of equalization satisfies the requirement of subsection 1.

3.If the project operator is a corporation or a passthrough entity defined in section 57-38-01, any of its officers, governors, or managers charged with the responsibility for making either property, income, income withholding, sales, or use tax returns and payments are subject to the provisions of subsections 1 and 2 with respect to all stat

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1. A project operator is not eligible for the income tax exemption under section
40-57.1-04 until a showing is made that the project operator has satisfied all state or
local tax obligations and tax liens of record for delinquent property, income, income
withholding, sales, or use taxes owed to the state or a political subdivision.
2. A certificate from the tax commissioner to the state board of equalization satisfies the
requirement of subsection 1.
3. If the project operator is a corporation or a passthrough entity defined in section
57-38-01, any of its officers, governors, or managers charged with the responsibility for
making either property, income, income withholding, sales, or use tax returns and
payments are subject to the provisions of subsections 1 and 2 with respect to all state
or local tax obligations and tax liens of record for delinquent property, income, income
withholding, sales, or use taxes for which the individual is personally liable. If the
project operator is a partnership, each general partner is subject to the provisions of
subsections 1 and 2 with respect to all state or local tax obligations or tax liens of
record for delinquent property, income, income withholding, sales, or use taxes for
which the individual is personally liable.