North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.5-04
Taxable year for seed capital investment tax credit
Official textlegis.nd.gov
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.
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In this chapter (8 sections)
- 57-38.5-01 · Definitions
- 57-38.5-03 · Seed capital investment tax credit
- 57-38.5-04 · Taxable year for seed capital investment tax credit
- 57-38.5-04.1 · Credit for investments made before 2005
- 57-38.5-05 · Seed capital investment tax credit limits
- 57-38.5-06 · Seed capital investment tax credit - Procedure - Rules
- 57-38.5-07 · Investment reporting forms
- 57-38.5-08 · Rules and administration