{"data":{"id":"us-nd/n.d.-cent.-code-57-38.5-06","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.5-06","heading":"Seed capital investment tax credit - Procedure - Rules","body":"To receive the tax credit provided by section 57-38.5-03, a taxpayer must claim the credit on the taxpayer's annual state income tax return in the manner prescribed by the tax commissioner and file with the return a copy of the form issued by the qualified business as to the taxpayer's investment in the qualified business under section 57-38.5-07.","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":"596d02100f4f18f3593b19a8df6b86541d67603cc8e858c0871ee2983fd7efd6","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.5-05","next":"us-nd/n.d.-cent.-code-57-38.5-07"},"notice":"GroundRules: Original legal text. Not legal advice."}