N.D. Cent. Code ch. 57-37.1 – Estate Tax | Midpage

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North Dakota Century Code

Chapter 57-37.1

N.D. Cent. Code ch. 57-37.1

Estate Tax

57-37.1-01Definitions 57-37.1-02Tax on transfer of estates 57-37.1-03Determination of North Dakota taxable estate 57-37.1-04Computation of tax 57-37.1-05Property previously taxed 57-37.1-06Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes 57-37.1-07Taxes payable as of date of death - Interest rate 57-37.1-08Collection and distribution of tax - Refunds 57-37.1-09Beneficiaries to share burden of tax 57-37.1-09.1Lien for tax 57-37.1-10Personal representative to furnish necessary documents to the tax commissioner 57-37.1-11Valuations, reports, inventories, estate tax applications, and supplements 57-37.1-12Duties of depositories - Inventory of contents of safe deposit box required 57-37.1-13Depositories - Notice of transfer of decedent's assets 57-37.1-14Penalties 57-37.1-15Liability of representatives 57-37.1-16Penalty for false statements or reports 57-37.1-17Supervision by tax commissioner 57-37.1-18Preliminary appraisal if no estate tax return is filed 57-37.1-19Assessment or determination of additional tax liability by tax commissioner - Hearing 57-37.1-20Actions to quiet title to property 57-37.1-21When return required 57-37.1-22Secrecy as to returns