North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.6-04
Taxable year for agricultural business investment tax credit
Official textlegis.nd.gov
The tax credit under section 57-38.6-03 accrues to the taxpayer for the taxable year in which the investment in the qualified business was received by the qualified business.
Source: view the official PDF
In this chapter (7 sections)
- 57-38.6-01 · Definitions
- 57-38.6-02 · Certification - Investment reporting by qualified…
- 57-38.6-03 · Agricultural business investment tax credit
- 57-38.6-04 · Taxable year for agricultural business investment tax…
- 57-38.6-05 · Agricultural business investment tax credit - Procedure -…
- 57-38.6-06 · Investment reporting forms
- 57-38.6-07 · Rules and administration