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<br />ND Code Sec. 40-63-01, Definitions <br /> <br />corporation, financial institution, or trust <br />subject to the taxes imposed by chapter <br />57-35.3 or 57-38 and includes a <br />partnership, subchapter S corporation, <br />limited partnership, limited liability <br />company, or any other passthrough <br />entity. <br />9. "Zone" means a renaissance zone proposed <br />by a city and designated by the <br />department of commerce division of <br />community services. <br />10. "Zone project" means the purchase, lease, <br />rehabilitation, or historical preservation <br />or renovation of a building or space in a <br />building approved for zone incentives by <br />a majority vote of the city governing <br /> <br />Page 2 <br /> <br />body or zone authority. <br /> <br />Added by L.1999, c. 369, 3 I, efJ. Jan. I, 1999. Amended <br />by L.2001, c. 55, S 12, efJ. Aug. 1,2001; L.2001, c. 359, S <br />I, efJ. Aug. 1,2001. <br /> <br />HISTORICAL NOTES <br /> <br />HISTORICAL AND STATUTORY <br />NOTES <br /> <br />L.1999, c. 369, ~ 12, provides: <br /> <br />"This Act is effective for taxable years beginning after <br />December 31, 1998, and does not apply to any investments <br />or activities that occurred before January I, 1999." <br /> <br />Search this disc for cases citing this section. <br /> <br />@ 2007 Thomson/West. No claim to original U.S. Govt. works. <br />