North Dakota § 57-37.1-01 Definitions

North Dakota Statutes

§ 57-37.1-01 — Definitions

North Dakota § 57-37.1-01

Title 57Taxation

Ch. 57-37.1Estate Tax

This text of North Dakota § 57-37.1-01 (Definitions) 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 § 57-37.1-01 (2026).

Text

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 tax purposes pursuant to the provisions of the United States Internal Revenue Code of 1986, as amended through December 31, 1990.

2."Federal taxable estate" means the taxable estate of a decedent as determined for federal estate tax purposes pursuant to the provisions of the United States Internal Revenue Code of 1986, as amended through December 31, 1990.

3."Nonresident decedent" means an individual who at the time of death was not a resident decedent.

4."Personal representative" or "personal representative of an

Free access — add to your briefcase to read the full text and ask questions with AI

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 tax purposes pursuant to the provisions of the United States Internal Revenue
Code of 1986, as amended through December 31, 1990.
2. "Federal taxable estate" means the taxable estate of a decedent as determined for
federal estate tax purposes pursuant to the provisions of the United States Internal
Revenue Code of 1986, as amended through December 31, 1990.
3. "Nonresident decedent" means an individual who at the time of death was not a
resident decedent.
4. "Personal representative" or "personal representative of an estate" means the
executor or administrator of the decedent, or, if there is no executor or administrator
appointed, qualified, and acting within this state, then any person in actual or
constructive possession of any property having a situs in this state which is included in
the federal gross estate of the decedent.
5. "Resident decedent" means an individual whose residence at the time of death was in
North Dakota according to the rules for determining residence as provided in section
54-01-26.
6. "Situs of property" means, as to real property, the state or country in which it was
situated at the time of the decedent's death; as to tangible personal property, the state
or country in which it was normally kept or located at the time of the decedent's death;
as to intangible personal property, the state or country in which the decedent was a
resident at death; and when used in reference to property having a situs in North
Dakota it also means the county in which the property has its situs as determined in
accordance with this subsection. Provided, however, that as to intangible personal
property a resident may specify in that person's will that the situs of all, or of particular
items of, intangible personal property is at any location within a county or counties in
this state at which that person had resided for at least fifteen years after attaining
eighteen years of age.
7. "Tax commissioner" means the tax commissioner of the state of North Dakota.