{"data":{"id":"us-nd/n.d.-cent.-code-57-38.6-05","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.6-05","heading":"Agricultural business investment tax credit - Procedure - Rules","body":"To receive the tax credit provided by section 57-38.6-03, 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 57-38.6-06.","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":"978b4387605c6d72de26b4c6b92b0ca8317cbc4737efdc1f98bea760512b92e4","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.6-04","next":"us-nd/n.d.-cent.-code-57-38.6-06"},"notice":"GroundRules: Original legal text. Not legal advice."}