Whenever any estate is liable to pay a tax, the amount of the tax, including any interest or addition to the tax, is a lien in favor of the state of North Dakota on the real and personal property of the estate from the time the tax commissioner files a notice of estate tax lien with the recorder of a county in which the real or personal property is situated. If the real or personal property is conveyed or transferred by the estate before the tax commissioner files a notice of estate tax lien, the tax, and any interest or addition to the tax, is a liability of the beneficiaries of the estate under the provisions of section 57-37.1-09 and the liability becomes a lien upon the property of the beneficiaries named in the notice of estate tax lien.
57-37.1-10. Personal representative to furnish necessary documents to the tax commissioner. The personal representative shall furnish to the tax commissioner: 1. A North Dakota estate tax return. 2. A copy of the federal estate tax return. 3. Other information as the tax commissioner shall require.