N.D. Cent. Code § 57-38.6-04

57-38.6-04. Taxable year for agricultural business investment tax credit

Year: 2026Length: 37 wordsOfficial source
57-38.6-04. Taxable year for agricultural business investment tax credit The tax credit under section 57-38.6-03 accrues to the taxpayer for the taxable year in which the investment in the qualified business was received by the qualified business.
N.D. Cent. Code § 57-38.6-04: 57-38.6-04. Taxable year for agricultural business investment tax credit | Justis AI