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:

Terms Used In North Dakota Code 57-38.6-06

  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49

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.