North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.5-08
Rules and administration
Official textlegis.nd.gov
The tax commissioner is charged with administration of this chapter as it relates to an income tax credit and has the same powers as provided under section 57-38-56 for purposes of this chapter. The director is charged with administration of this chapter as it relates to certification of qualified businesses and the commissioner of commerce may adopt rules for that purpose.
Page No. 3
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