North Dakota § 40-63-06 Historic preservation and renovation tax credit

North Dakota Statutes

§ 40-63-06 — Historic preservation and renovation tax credit

North Dakota § 40-63-06

Title 40Municipal Government

Ch. 40-63Renaissance Zones

This text of North Dakota § 40-63-06 (Historic preservation and renovation tax credit) 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 § 40-63-06 (2026).

Text

A credit against state tax liability as determined under sections 57-38-30 and 57-38-30.3 is
allowed for investments in the historic preservation or renovation of property within the
renaissance zone. The amount of the credit is twenty-five percent of the amount invested, up to
a maximum of two hundred fifty thousand dollars. The credit may be claimed in the year in
which the preservation or renovation is completed. Any excess credit may be carried forward for
a period of up to five taxable years.

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A credit against state tax liability as determined under sections 57-38-30 and 57-38-30.3 is
allowed for investments in the historic preservation or renovation of property within the
renaissance zone. The amount of the credit is twenty-five percent of the amount invested, up to
a maximum of two hundred fifty thousand dollars. The credit may be claimed in the year in
which the preservation or renovation is completed. Any excess credit may be carried forward for
a period of up to five taxable years.