North Dakota Statutes
§ 57-38-01.13 — Taxation of the gain or loss resulting from the sale of a principal residence
North Dakota § 57-38-01.13
This text of North Dakota § 57-38-01.13 (Taxation of the gain or loss resulting from the sale of a principal residence) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-38-01.13 (2026).
Text
residence.
Any gain or loss resulting from the sale or exchange of a principal residence in this state by
a taxpayer who reinvests in another principal residence outside of this state must be treated in
the same way for state income tax purposes as it is treated for federal income tax purposes.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-38-01.13, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-01.13.