N.D. Cent. Code § 57-37.1-10
57-37.1-10. Personal representative to furnish necessary documents to the tax commissioner
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.