North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.5-06
Seed capital investment tax credit - Procedure - Rules
Official textlegis.nd.gov
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.
Source: view the official PDF
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