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Current as of January 01, 2024 | Updated by FindLaw Staff
1. The director shall certify whether a business that has requested to become a qualified business meets the requirements of subsection 5 of section 57-38.6-01. The director shall establish the necessary forms and procedures for certifying qualified businesses.
2. A qualified business may apply to the director for a recertification. Only one recertification is available to a qualified business. The application for recertification must be filed with the director within ninety days before the original certification expiry date. The recertification issued by the director must comply with the provisions of subsection 3.
3. The director may not certify more than ten qualified businesses during each calendar year. This limitation does not apply to a qualified business that is seeking recertification during the calendar year.
4. A certification letter must be issued by the director to the qualified business. The certification letter must include:
a. The certification effective date.
b. The certification expiry date. The expiry date may not be more than four years from the certification effective date.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38.6-02. Certification--Investment reporting by qualified businesses - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-6-02/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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