North Dakota Statutes
§ 57-38.5-06 — Seed capital investment tax credit - Procedure - Rules
North Dakota § 57-38.5-06
This text of North Dakota § 57-38.5-06 (Seed capital investment tax credit - Procedure - Rules) 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 § 57-38.5-06 (2026).
Text
To receive the tax credit provided by section 57-38.5-03, a taxpayer must claim the credit on
the taxpayer's annual state income tax return in the manner prescribed by the tax commissioner
and file with the return a copy of the form issued by the qualified business as to the taxpayer's
investment in the qualified business under section 57-38.5-07.
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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 § 57-38.5-06, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.5-06.