NDAC 81-03-01.1-08
Tax credits
Cite as N.D. Admin. Code § 81-03-01.1-08
Tax credits must be taken in the following order:
1.
Tax credits with no carryback or carryforward provisions.
2.
Tax credits with carryback provisions.
3.
Tax credits with carryforward provisions.
If there is more than one tax credit having the same priority, the tax credits must be allowed in the order
that is most beneficial to the taxpayer.