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.