What is North Dakota R&D Tax Credit Transferability? Definition: The North Dakota R&D Tax Credit Transferability program is a statutory mechanism (N.D.C.C. § 57-38-30.5) that allows [...]

The $750,000 Annual Gross Revenue Threshold in North Dakota R&D Tax Policy Quick Answer: The $750,000 Revenue Threshold In North Dakota tax law, the “Annual Gross Revenues (Under [...]

Quick Answer: What is the North Dakota R&D Tax Credit integration with Primary Sector Business? The North Dakota Research and Development Tax Credit allows qualifying businesses to claim a [...]

Quick Answer: The Maximum Credit Cap (Pre-2007) is a $2 million annual limit on North Dakota Research and Experimental Expenditure Tax Credits for businesses that claimed research activities [...]

North Dakota R&D Tax Credit Carryback Key Takeaways: The North Dakota Research and Experimental Expenditure Tax Credit (N.D.C.C. § 57-38-30.5) mandates a three-year carryback period for [...]

Quick Answer: North Dakota R&D Credit Carryback The North Dakota Research and Experimental Expenditure Tax Credit allows eligible taxpayers to carry back unused research credits to the three [...]

Quick Answer: North Dakota R&D Tax Credit Carryforward The North Dakota Research and Experimental Expenditure Tax Credit provides a 15-year carryforward period for unused credits. This [...]

Quick Summary: North Dakota R&D Credit Carryforward The North Dakota Research and Experimental Expenditure Tax Credit includes a statutory provision that allows businesses to carry forward [...]

The Mechanics and Strategic Implications of the 5.6% Alternative Simplified Credit Rate within North Dakota’s Research and Development Tax Framework Quick Answer: What is the North Dakota 5.6% [...]

North Dakota R&D Tax Credit: The Mechanics and Implications of the Alternative Simplified Credit Quick Answer: What is the North Dakota Alternative Simplified Credit (ASC)? The North Dakota [...]