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Tax Credit Certification Forms
Application for Primary-Sector Certification (document)
File Size: 152.36 kb
"Primary sector business" means an individual, corporation, limited liability company, partnership, or association which through the employment of knowledge or labor adds value to a product, process, or service that results in the creation of new wealth. The term includes tourism but does not include production agriculture.
Application for Microbusiness Certification (document)
File Size: 124.95 kb
A "microbusiness" is a company with five or fewer employees, located in an economically viable small community. Additional qualifications and definitions are noted on the application form.
Application for Research and Development Company Certification (document)
File Size: 98.58 kb
A business must be certified as a "qualified research and development company" before a taxpayer can elect to sell, transfer, or assign all or part of its unused Research and Experimental Expenditure Tax Credit.
Seed Capital Investment Tax Credit Certification (document)
File Size: 153.44 kb
A taxpayer is entitled to a credit against state income tax liability if they make a qualified investment in a "qualified business" for the Seed Capital Tax Credit.
Agricultural Business Investment Tax Credit Certification (document)
File Size: 121.54 kb
A taxpayer is entitled to a credit against state income tax liability if they make a qualified investment in a "qualified business" for the Agricultural Business Tax Credit.
Angel Fund Investment Tax Credit Certification (document)
File Size: 167.48 kb
To be eligible for the Angel Fund Investment Tax Credit, an angel fund must be certified by the North Dakota Department of Commerce. Criteria for certification can be found in the certification form, as well as in the N.D.C.C. 57-38-01.26.
Investments in Angel Funds made during the 2009 calendar year may be accepted for the Angel Fund Investment Tax Credit, provided the Angel Fund is eligible for certification before December 31, 2009.
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