North Dakota Statutes
§ 57-38.5-04 — Taxable year for seed capital investment tax credit
North Dakota § 57-38.5-04
This text of North Dakota § 57-38.5-04 (Taxable year for seed capital investment tax credit) 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 § 57-38.5-04 (2026).
Text
The tax credit under section 57-38.5-03 must be credited against the taxpayer's income tax
liability for the taxable year in which the investment in the qualified business was received by
the qualified business.
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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 § 57-38.5-04, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.5-04.