When return required

1. The personal representative shall file an estate tax return pursuant to this chapter for the estate of any decedent for whom a federal estate tax return is required to be filed if the federal gross estate includes any property or interest in property that has a situs in North Dakota. 2. If the tax commissioner finds that a required estate tax return has not been filed, the tax commissioner shall notify the personal representative of the tax commissioner's finding and the basis for the finding.