NDAC 81-07.1-01-03
Credit for state death taxes
Cite as N.D. Admin. Code § 81-07.1-01-03
The credit for state death taxes is computed based upon the federal taxable estate exclusive of
adjusted taxable gifts.
NDAC 81-07.1-01-03
Cite as N.D. Admin. Code § 81-07.1-01-03