N.D. Cent. Code § 57-38.6-05
Current through the 2023 Legislative Sessions
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.
N.D.C.C. § 57-38.6-05