North Dakota · Statutes

Chapter 57-37.1

23 sections

N.D. Cent. Code § 57-37.1-0157-37.1-01. Definitions
N.D. Cent. Code § 57-37.1-0257-37.1-02. Tax on transfer of estates
N.D. Cent. Code § 57-37.1-0357-37.1-03. Determination of North Dakota taxable estateRepealed
N.D. Cent. Code § 57-37.1-0457-37.1-04. Computation of tax
N.D. Cent. Code § 57-37.1-0557-37.1-05. Property previously taxedRepealed
N.D. Cent. Code § 57-37.1-0657-37.1-06. Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes
N.D. Cent. Code § 57-37.1-0757-37.1-07. Taxes payable as of date of death - Interest rate
N.D. Cent. Code § 57-37.1-0857-37.1-08. Collection and distribution of tax - Refunds
N.D. Cent. Code § 57-37.1-0957-37.1-09. Beneficiaries to share burden of tax
N.D. Cent. Code § 57-37.1-09.157-37.1-09.1. Lien for tax
N.D. Cent. Code § 57-37.1-1057-37.1-10. Personal representative to furnish necessary documents to the tax commissioner
N.D. Cent. Code § 57-37.1-1157-37.1-11. Valuations, reports, inventories, estate tax applications, and supplements
N.D. Cent. Code § 57-37.1-1257-37.1-12. Duties of depositories - Inventory of contents of safe deposit box requiredRepealed
N.D. Cent. Code § 57-37.1-1357-37.1-13. Depositories - Notice of transfer of decedent's assetsRepealed
N.D. Cent. Code § 57-37.1-1457-37.1-14. PenaltiesRepealed
N.D. Cent. Code § 57-37.1-1557-37.1-15. Liability of representatives
N.D. Cent. Code § 57-37.1-1657-37.1-16. Penalty for false statements or reports
N.D. Cent. Code § 57-37.1-1757-37.1-17. Supervision by tax commissioner
N.D. Cent. Code § 57-37.1-1857-37.1-18. Preliminary appraisal if no estate tax return is filed
N.D. Cent. Code § 57-37.1-1957-37.1-19. Assessment or determination of additional tax liability by tax commissioner - Hearing
N.D. Cent. Code § 57-37.1-2057-37.1-20. Actions to quiet title to property
N.D. Cent. Code § 57-37.1-2157-37.1-21. When return required
N.D. Cent. Code § 57-37.1-2257-37.1-22. Secrecy as to returns