North Dakota Statutes
§ 57-38.1-06 — Property - Capital gains and losses
North Dakota § 57-38.1-06
This text of North Dakota § 57-38.1-06 (Property - Capital gains and losses) 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 § 57-38.1-06 (2026).
Text
1.Capital gains and losses from sales of real property located in this state are allocable
to this state.
2.Capital gains and losses from sales of tangible personal property are allocable to this
state if:
a.The property had a situs in this state at the time of the sale; or
b.The taxpayer's commercial domicile is in this state and the taxpayer is not taxable
in the state in which the property had a situs.
3.Capital gains and losses from sales of intangible personal property are allocable to this
state if the taxpayer's commercial domicile is in this state.
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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 § 57-38.1-06, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-06.