North Dakota Century Code

Chapter 57-37.1

Estate Tax

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