{"data":{"id":"us-nd/n.d.-cent.-code-57-38-01.14","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-01.14","heading":"No gain recognized on property subject to eminent domain sale or transfer","body":"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.","path":["Title 57 Taxation","Chapter 57-38 Income Tax"],"source_url":"https://ndlegis.gov/cencode/t57c38.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"46bc970a10c451006c743859c9e830533220b0c600be3d4ea1f41a327e0f72f0","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-01.13","next":"us-nd/n.d.-cent.-code-57-38-01.15"},"notice":"GroundRules: Original legal text. Not legal advice."}