North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.6-05
Agricultural business investment tax credit - Procedure - Rules
Official textlegis.nd.gov
To receive the tax credit provided by section 57-38.6-03, 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 57-38.6-06.
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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