North Dakota Statutes
§ 57-38-01.14 — No gain recognized on property subject to eminent domain sale or transfer
North Dakota § 57-38-01.14
This text of North Dakota § 57-38-01.14 (No gain recognized on property subject to eminent domain sale or transfer) 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 § 57-38-01.14 (2026).
Text
transfer.
If any private property, through the exercise of eminent domain, is involuntarily converted
into property of either like or unlike kind, no gain, either ordinary or capital, may be recognized
for corporate 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 § 57-38-01.14, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38-01.14.