Taxable year for seed capital investment tax credit

N.D. Cent. Code § 57-38.5-04
in effect
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57-38.5-04. Taxable year for seed capital investment tax credit 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-5.pdf#nameddest=57-38p5-04Fetched: 10/16/2026

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N.D. Cent. Code § 57-38.5-04 — Taxable year for seed capital investment tax credit | North Dakota Century Code (Aug. 2026 snapshot) | Corpus