{"data":{"id":"us-nd/n.d.-cent.-code-57-38-70","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38-70","heading":"Claim for income tax deduction for land sale or rental to a beginning farmer","body":"Repealed by S.L. 2009, ch. 545, § 32.","path":["Title 57 Taxation","Chapter 57-38 Income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":"ca6795c2c79c743bdb6971a267a3b5863f540a5082721344013ef1c873b56773","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38-69","next":"us-nd/n.d.-cent.-code-57-38-71"},"notice":"GroundRules: Original legal text. Not legal advice."}