Chapter 57-38.5 - SEED CAPITAL INVESTMENT TAX CREDIT
- Section 57-38.5-01 - Definitions
- Section 57-38.5-02 - Certification - Investment reporting by qualified businesses - Maximum investments in qualified businesses
- Section 57-38.5-03 - Seed capital investment tax credit
- Section 57-38.5-04 - Taxable year for seed capital investment tax credit
- Section 57-38.5-04.1 - [Expired]
- Section 57-38.5-05 - Seed capital investment tax credit limits
- Section 57-38.5-06 - Seed capital investment tax credit - Procedure - Rules
- Section 57-38.5-07 - Investment reporting forms
- Section 57-38.5-08 - Rules and administration