GroundRules
N.D. Cent. Code § 57-38.5-08: Rules and administration
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-38.5 Seed Capital Investment Tax Credit
The tax commissioner is charged with administration of this chapter as it relates to an income tax credit and has the same powers as provided under section 57-38-56 for purposes of this chapter. The director is charged with administration of this chapter as it relates to certification of qualified businesses and the commissioner of commerce may adopt rules for that purpose.
Collected 2026-09-02T21:04:14Z. Source file · JSON