N.D. Cent. Code § 57-38.5-06
Current through 2023 Legislative Sessions
To receive the tax credit provided by section 57-38.5-03, 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 57-38.5-07.
N.D.C.C. § 57-38.5-06