81-07.1-01-03

N.D. Admin. Code § 81-07.1-01-03

Credit for State Death Taxes

Effective Jun 1, 1984General Authority: NDCC 57-37.1-17; Law Implemented: NDCC 57-37.1-04Tax Commissioner

The credit for state death taxes is computed based upon the federal taxable estate exclusive of adjusted taxable gifts.

History: Effective June 1, 1984.

General Authority: NDCC 57-37.1-17

Law Implemented: NDCC 57-37.1-04