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