North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-38.6-07
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 for purposes of this chapter as provided under section 57-38-56. The director is charged with administration of this chapter as it relates to certification of qualified businesses and the director may adopt rules for that purpose.
Page No. 3
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