A personal representative is liable for all taxes payable on the estate with interest as provided in this chapter until the same have been paid. In no case may such personal representative be liable for a greater sum than is actually received by the personal representative.
N.D. Cent. Code § 57-37.1-15
Liability of representatives
Official source: North Dakota Legislative Branch. Reproduced from public-domain North Dakota statutes; confirm against the official source for the current text. Not legal advice.