N.D. Cent. Code § 57-37.1-02 (2025) – Tax on transfer of estates | Midpage

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North Dakota Century Code

Chapter 57-37.1

57-37.1-02

N.D. Cent. Code § 57-37.1-02 (2025)

Tax on transfer of estates

A tax is hereby imposed upon the transfer of the North Dakota taxable estate of every decedent as prescribed in this chapter.