N.D.C.C. § 57-01-15.1 — Tax incentives - State and local tax clearance

1. A person may not claim a state or local tax incentive identified in section 54 -35-26,
unless the person has satisfied all state and local tax obligations and tax liens of
record for taxes owed to the state or a political subdivision.
2. A person claiming a state tax incentive shall attach to the return or other filing schedule
on which the tax incentive is claimed, a property tax clearance record from each
county in which the person has a fifty percent or more ownership interest in the
property.
3. A city or county may not grant a local tax incentive unless the person requesting the
tax incentive is not delinquent on any property taxes and the person provides a state
tax clearance record. A property tax clearance is required for property in which the
person has a fifty percent or more ownership interest.
4. If a tax incentive applicant or claimant is a corporation or passthrough entity, any of the
corporation's or passthrough entity's officers, governors, managing members, or
partners charged with the responsibility for filing and paying property, income, income
withholding, sales, or use tax are subject to the provisions of subsections 2 and 3.
5. If a person fails to comply with this section, the tax commissioner shall disallow that
person's state tax exemption or credit claimed under any law authorizing the tax
commissioner to audit and assess the additional tax due.
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