57-38.5-06. Seed capital investment tax credit - Procedure - Rules

57-38.5-06. Seed capital investment tax credit - Procedure - Rules To receive the tax credit provided by section 57-38.5-03, 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 57-38.5-07.