Title 57 — Taxation
108 chapters · 1,217 sections in this title.
N.D.C.C. § 57-37.1-01 Definitions
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The following words, terms, and phrases, when used in this chapter, have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning: 1. "Federal gross estate" means the gross estate of a decedent as determined for federal estate ta…
N.D.C.C. § 57-37.1-02 Tax on transfer of estates
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A tax is hereby imposed upon the transfer of the North Dakota taxable estate of every decedent as prescribed in this chapter.
N.D.C.C. § 57-37.1-03 Determination of North Dakota taxable estate
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Repealed by S.L. 1979, ch. 600, § 4.
N.D.C.C. § 57-37.1-04 Computation of tax
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1. The amount of tax imposed upon the transfer of the North Dakota taxable estate must be equal to the maximum tax credit allowable for state death taxes against the federal estate tax imposed with respect to a decedent's estate which has a taxable situs in this state. If only a …
N.D.C.C. § 57-37.1-05 Property previously taxed
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Repealed by S.L. 1981, ch. 584, § 5. 57-37.1-06. Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes. If an estate owes tax under this chapter, the personal representative of the estate shall file with the tax c…
N.D.C.C. § 57-37.1-07 Taxes payable as of date of death - Interest rate
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The tax imposed by this chapter is due and payable at the death of the decedent, and if not paid within fifteen months after the date of death, must bear interest at the rate of one percent per month or fraction thereof to be computed from the expiration of fifteen months after d…
N.D.C.C. § 57-37.1-08 Collection and distribution of tax - Refunds
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1. The tax commissioner shall collect the tax imposed by this chapter and shall pay over the same to the state treasurer at the end of each calendar month and at the time of payment shall provide the state treasurer with a listing of estates of decedents from which the taxes were…
N.D.C.C. § 57-37.1-09 Beneficiaries to share burden of tax
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The beneficiaries are personally liable for their respective share of the tax imposed by this chapter, as well as the personal representative, and if the personal representative pays the tax, the personal representative may recover the tax from the beneficiaries in accordance wit…
N.D.C.C. § 57-37.1-09.1 Lien for tax
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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 w…
N.D.C.C. § 57-37.1-11 Valuations, reports, inventories, estate tax applications, and supplements
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1. The valuation of all property includable in the North Dakota taxable estate of a decedent is subject to review and approval of the tax commissioner. 2. It is the duty of the personal representative to file an estate tax return and, before the final settlement of an estate, to …
N.D.C.C. § 57-37.1-13 Depositories - Notice of transfer of decedent's assets
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Repealed by S.L. 1997, ch. 497, § 4.
N.D.C.C. § 57-37.1-14 Penalties
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Repealed by S.L. 1997, ch. 497, § 4.
N.D.C.C. § 57-37.1-15 Liability of representatives
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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.C.C. § 57-37.1-16 Penalty for false statements or reports
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Every person who willfully and knowingly subscribes or makes any false statement of facts, or knowingly subscribes or exhibits any false paper or false report with intent to deceive the tax commissioner, or any appraiser appointed pursuant to the provisions of this chapter or tit…
N.D.C.C. § 57-37.1-17 Supervision by tax commissioner
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1. The tax commissioner shall have complete supervision of the enforcement and collection of all taxes due under this chapter and shall make such rules as may be necessary for the interpretation and enforcement thereof. The tax commissioner may call upon other departments of the …
N.D.C.C. § 57-37.1-18 Preliminary appraisal if no estate tax return is filed
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1. If the tax commissioner has reason to believe that the estate of a decedent may be subject to assessment of tax under the provisions of this chapter and no estate tax return has been filed within fifteen months following the death of the decedent, the tax commissioner shall ci…
N.D.C.C. § 57-37.1-20 Actions to quiet title to property
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An action may be brought against the state by any interested person for the purpose of quieting title to any property against a lien, or claim of lien, for an estate tax under this chapter, or for the purpose of having it determined that any such property is not subject to any li…
N.D.C.C. § 57-37.1-21 When return required
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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 …
N.D.C.C. § 57-37.1-22 Secrecy as to returns
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The secrecy of returns must be guarded except as follows: 1. Except when otherwise directed by judicial order or as provided in section 57-37.1-08 or as is otherwise provided by law, the tax commissioner and the tax commissioner's deputies, agents, clerks, and other officers and …