Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-38.6 - AGRICULTURAL BUSINESS INVESTMENT TAX CREDIT
Section 57-38.6-07 - Rules and administration

N.D. Cent. Code § 57-38.6-07

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Current through 2023 Legislative Sessions
Section 57-38.6-07 - Rules and administration

The tax commissioner is charged with administration of this chapter as it relates to an income tax credit and has the same powers for purposes of this chapter as provided under section 57-38-56. The director is charged with administration of this chapter as it relates to certification of qualified businesses and the director may adopt rules for that purpose.

N.D.C.C. § 57-38.6-07