N.D. Cent. Code § 57-38.5-04

Current through 2024 Legislative Session

Section 57-38.5-04 - Taxable year for seed capital investment tax credit

The tax credit under section 57-38.5-03 must be credited against the taxpayer's income tax liability for the taxable year in which the investment in the qualified business was received by the qualified business.

N.D.C.C. § 57-38.5-04