North Dakota Statutes
§ 57-38-01.34 — Corporate credit for contributions to rural leadership North Dakota
North Dakota § 57-38-01.34
This text of North Dakota § 57-38-01.34 (Corporate credit for contributions to rural leadership North Dakota) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-38-01.34 (2026).
Text
There is allowed a credit against the tax imposed by section 57-38-30 in an amount equal to
fifty percent of the aggregate amount of contributions made by the taxpayer during the taxable
year for tuition scholarships for participation in rural leadership North Dakota conducted through
the North Dakota state university extension service. Contributions by a taxpayer may be
earmarked for use by a designated recipient.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-38-01.34, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-01.34.