Seed Capital Investment Tax Credit
| Section | Section Name |
|---|---|
| 57-38.5-01 | Definitions |
| 57-38.5-02 | Certification ‑ Investment reporting by qualified businesses ‑ Maximum investments in qualified businesses |
| 57-38.5-03 | Seed capital investment tax credit |
| 57-38.5-04 | Taxable year for seed capital investment tax credit |
| 57-38.5-04.1 | Credit for investments made before 2005 |
| 57-38.5-05 | Seed capital investment tax credit limits |
| 57-38.5-06 | Seed capital investment tax credit ‑ Procedure ‑ Rules |
| 57-38.5-07 | Investment reporting forms |
| 57-38.5-08 | Rules and administration |