N.D. Cent. Code § 57-38.5-07
57-38.5-07. Investment reporting forms
57-38.5-07. Investment reporting forms
Within thirty days after the date on which an investment in a qualified business is
purchased, the qualified business shall file with the tax commissioner and the director and
provide to the investor completed forms prescribed by the tax commissioner which show as to
each investment in the qualified business the following:
1. The name, address, and social security number of the taxpayer who made the
investment.
2. The dollar amount paid for the investment by the taxpayer.
3. The date on which full consideration was received by the qualified business for the
investment.