North Dakota Code 57-38.6-04 – Taxable year for agricultural business investment tax credit
Current as of: 2023 | Check for updates
|
Other versions
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.
Terms Used In North Dakota Code 57-38.6-04
- year: means twelve consecutive months. See North Dakota Code 1-01-33