North Dakota Code 57-38.5-06 – Seed capital investment tax credit – Procedure – Rules
Current as of: 2023 | Check for updates
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To receive the tax credit provided by section 57-38.5-03, a taxpayer must claim the credit on the taxpayer’s annual state income tax return in the manner prescribed by the tax commissioner and file with the return a copy of the form issued by the qualified business as to the taxpayer’s investment in the qualified business under section 57-38.5-07.
Terms Used In North Dakota Code 57-38.5-06
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49