{"data":{"id":"us-nd/n.d.-cent.-code-57-38.5-04","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.5-04","heading":"Taxable year for seed capital investment tax credit","body":"The tax credit under section 57-38.5-03 must be credited against the taxpayer's income tax liability for the taxable year in which the investment in the qualified business was received by the qualified business.","path":["Title 57 Taxation","Chapter 57-38.5 Seed Capital Investment Tax Credit"],"source_url":"https://ndlegis.gov/cencode/t57c38-5.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"d8862c1fb05674ad4170a483efd8cca8474e82a3e10f3b476992b5436f1cf2fc","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.5-03","next":"us-nd/n.d.-cent.-code-57-38.5-04.1"},"notice":"GroundRules: Original legal text. Not legal advice."}