Chapter

Estate Tax

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