N.D. Admin. Code 81-03-05.1-06

Current through Supplement No. 394, October, 2024

Section 81-03-05.1-06 - Tax credit for research and experimental expenditures

When calculating the tax credit provided for in North Dakota Century Code section 57-38-30.5, the taxpayer may include in the base amount only those amounts that were incurred in or attributable to North Dakota.

N.D. Admin Code 81-03-05.1-06

Effective June 1, 1992.

Amended by Administrative Rules Supplement 2016-361, July 2016, effective 7/1/2016.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-30.5