Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-38.5 - SEED CAPITAL INVESTMENT TAX CREDIT
Section 57-38.5-08 - Rules and administration

N.D. Cent. Code § 57-38.5-08

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Current through 2023 Legislative Sessions
Section 57-38.5-08 - Rules and administration

The tax commissioner is charged with administration of this chapter as it relates to an income tax credit and has the same powers as provided under section 57-38-56 for purposes of this chapter. The director is charged with administration of this chapter as it relates to certification of qualified businesses and the commissioner of commerce may adopt rules for that purpose.

N.D.C.C. § 57-38.5-08