Taxable year for agricultural business investment tax credit

N.D. Cent. Code § 57-38.6-04
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-6.pdf#nameddest=57-38p6-04Fetched: 10/16/2026

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