North Dakota Code 57-38.5-04 – Taxable year for seed capital investment tax credit
Current as of: 2023 | Check for updates
|
Other versions
The tax credit under section 57-38.5-03 must be credited against the taxpayer’s income tax liability for the taxable year in which the investment in the qualified business was received by the qualified business.
Terms Used In North Dakota Code 57-38.5-04
- year: means twelve consecutive months. See North Dakota Code 1-01-33