North Dakota Statutes
§ 30.1-10-06 — (2-806) Modification to achieve transferor's tax objectives
North Dakota § 30.1-10-06
This text of North Dakota § 30.1-10-06 ((2-806) Modification to achieve transferor's tax objectives) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 30.1-10-06 (2026).
Text
To achieve the transferor's tax objectives, the court may modify the terms of a governing
instrument in a manner that is not contrary to the transferor's probable intention. The court may
provide that the modification has retroactive effect.
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Nearby Sections
15
§ 30.1-01-01
(1-101) Short title§ 30.1-01-02
(1-102) Purposes - Rule of construction§ 30.1-01-03
(1-106) Effect of fraud and evasion§ 30.1-01-04
(1-107) Evidence of death or status§ 30.1-01-05
(1-108) Acts by holder of general power§ 30.1-01-06
(1-201) General definitions§ 30.1-02-01
(1-301) Territorial application§ 30.1-02-02
(1-302) Subject matter jurisdiction§ 30.1-02-03
(1-303) Venue - Multiple proceedings - Transfer§ 30.1-02-04
(1-304) Practice in court§ 30.1-02-05
(1-305) Records and certified copies§ 30.1-02-06
(1-307) Powers§ 30.1-02-06.1
(1-308) Appeals§ 30.1-02-07
(1-310) Oath or affirmation on filed documents§ 30.1-03-01
(1-401) Notice - Method and time of givingCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 30.1-10-06, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/30.1-10-06.