Article 140 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Loss Offset

1. Losses from partial sales according to Article 139 may be proportionally attributed to the acquisition costs of the parcels sold at a gain, following the complete sale of the property, insofar as they have not already been offset. Any potential tax reimbursement will not bear interest.

2. The broader loss offset possibilities according to inter-cantonal law remain reserved and are also applicable intra-cantonally. Upon the request of the taxable person, the competent authority shall conduct a revision of the legally binding real estate capital gains tax assessment in accordance with Articles 210 et seq.