Chapter

Seed Capital Investment Tax Credit

N.D. Cent. Code § 57-38.5-01— Definitions
N.D. Cent. Code § 57-38.5-02— Certification - Investment reporting by qualified businesses - Maximum investments in qualified businesses
N.D. Cent. Code § 57-38.5-03— Seed capital investment tax credit
N.D. Cent. Code § 57-38.5-04— Taxable year for seed capital investment tax credit
N.D. Cent. Code § 57-38.5-04.1— Credit for investments made before 2005
N.D. Cent. Code § 57-38.5-05— Seed capital investment tax credit limits
N.D. Cent. Code § 57-38.5-06— Seed capital investment tax credit - Procedure - Rules
N.D. Cent. Code § 57-38.5-07— Investment reporting forms
N.D. Cent. Code § 57-38.5-08— Rules and administration