AN ACT to amend and reenact subsection 13 of section 1-01-49, subsection 4 of section 10-30.5-01, and section 40-57.1-02 of the North Dakota Century Code, relating to the definition of primary sector business.
Expands primary sector status to include tourism that generates new wealth from out-of-state visitors, widening eligibility for incentives and tax exemptions.