North Dakota automatically conforms to federal tax code as it is amended, and has fully adopted new Opportunity Zone legislation.
North Dakota has designated 25 Qualified Opportunity Zones, which is 95 fewer than the United States median of 120, and 128 fewer than the United States average of 153. These zones are located in 15 different counties, out of a possible 53 total counties that exist within the state. Opportunity Funds can invest in 28% of the counties in North Dakota.
Cass County houses the largest number of zones within the state at 5, which is 2 higher than the next most represented county in the state.
Simple & Easy to Understand