{"data":{"id":"us-nd/n.d.-cent.-code-57-38.6-04","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.6-04","heading":"Taxable year for agricultural business investment tax credit","body":"The tax credit under section 57-38.6-03 accrues to the taxpayer for the taxable year in which the investment in the qualified business was received by the qualified business.","path":["Title 57 Taxation","Chapter 57-38.6 Agricultural Business Investment Tax Credit"],"source_url":"https://ndlegis.gov/cencode/t57c38-6.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"48d529e372b936505e43e54700325b7e02f9bc7686c57ac18e61480cab3d37e8","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.6-03","next":"us-nd/n.d.-cent.-code-57-38.6-05"},"notice":"GroundRules: Original legal text. Not legal advice."}