Tax benefits not available to delinquent taxpayer

N.D. Cent. Code § 40-63-11
in effect
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40-63-11. Tax benefits not available to delinquent taxpayer A taxpayer may not be delinquent in payment of any state and local tax liability to be eligible for a tax benefit under this chapter.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t40c63.pdf#nameddest=40-63-11Fetched: 10/16/2026

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