[§209E-14]  Force majeure event;
agricultural businesses.  If a business engaged in agricultural production
or processing is:



(1)  Wholly or partially prevented from maintaining
eligibility requirements under section 209E-9; or



(2)  Interrupted,



by reason of or through any force majeure event,
then the business shall not be disqualified under this chapter.  The business
shall remain eligible for all tax incentives under this chapter during any
period of time while experiencing conditions under paragraph (1) or (2) caused
by a force majeure event, and the seven-year eligibility period shall be
extended by an equivalent period of time.  The business shall be as prompt and
diligent as practicable in providing the department with notice of a force
majeure event or of any situation that may lead to a force majeure event. [L
2008, c 143, §1]