N.D. Cent. Code § 57-38.5-04
57-38.5-04. Taxable year for seed capital investment tax credit
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.