GroundRules
N.D. Cent. Code § 57-38.6-07: Rules and administration
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-38.6 Agricultural Business 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 for purposes of this chapter as provided under section 57-38-56. The director is charged with administration of this chapter as it relates to certification of qualified businesses and the director may adopt rules for that purpose.
Collected 2026-09-02T21:04:14Z. Source file · JSON