Repealed by S.L. 2007, ch. 18, § 51.
57-38-74. Claim for income tax deduction for revenue-producing enterprise sale or rental to a beginning entrepreneur. Repealed by S.L. 2007, ch. 18, § 51.
Rent from beginning entrepreneur exempt from income tax
N.D.C.C. § 57-38-73 — under Income Tax.
N.D.C.C. § 57-38-73