Agricultural business investment tax credit - Procedure - Rules

N.D. Cent. Code § 57-38.6-05
in effect
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57-38.6-05. Agricultural business investment tax credit - Procedure - Rules To receive the tax credit provided by section 57-38.6-03, 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 57-38.6-06.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-6.pdf#nameddest=57-38p6-05Fetched: 10/16/2026

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