Current as of January 01, 2020 | Updated by FindLaw Staff
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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.
Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38.6-05. Agricultural business investment tax credit--Procedure--Rules - last updated January 01, 2020 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-6-05.html
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