43-1136. Capital gains and losses
A. Capital gains and losses from sales of real property located in this state are allocable to this state.
B. Capital gains and losses from the sales of tangible personal property are allocable to this state if either:
1. The property had a situs in this state at the time of the sale.
2. 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.
C. 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.
Section: Previous 43-1130 43-1130.01 43-1131 43-1132 43-1133 43-1134 43-1135 43-1136 43-1137 43-1138 43-1139 43-1140 43-1141 43-1142 43-1143 NextLast modified: October 13, 2016