Bill Title: A BILL for an Act to amend and reenact subdivision g of subsection 2 of section 57-35.3-02, sections 57-38-30.5 and 57-38-32, subdivision c of subsection 1 of section 57-38-35.2, and section 57-38.1-17.1 of the North Dakota Century Code, relating to correction of statutory references for financial institution tax purposes, references to base period research expenses and the time period for claiming carryback for the research and experimental expenditure income tax credit, the corporate income tax return filing requirement, calculation of interest on refunds relating to the carryback of a tax credit, and the allocation of a gain or loss on the sale of a partnership interest; and to provide an effective date.

Spectrum: Committee Bill

Status: (Passed) 2009-04-09 - Filed with Secretary of State [HB1086 Detail]

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