Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-38.6 - AGRICULTURAL BUSINESS INVESTMENT TAX CREDIT
Section 57-38.6-04 - Taxable year for agricultural business investment tax credit

N.D. Cent. Code § 57-38.6-04

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Current through 2023 Legislative Sessions
Section 57-38.6-04 - Taxable year for agricultural business investment tax credit

The tax credit under section 57-38.6-03 accrues to the taxpayer for the taxable year in which the investment in the qualified business was received by the qualified business.

N.D.C.C. § 57-38.6-04