Definitions applicable to sections 57-38-71 through 57-38-74

N.D.C.C. § 57-38-71 — under Income Tax.

N.D.C.C. § 57-38-71

Repealed by S.L. 2007, ch. 18, § 51.

57-38-72. Income tax deduction for revenue-producing enterprise sale to beginning entrepreneur. Repealed by S.L. 2007, ch. 18, § 51.