North Dakota Statutes
§ 57-37.1-02 — Tax on transfer of estates
North Dakota § 57-37.1-02
This text of North Dakota § 57-37.1-02 (Tax on transfer of estates) 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 § 57-37.1-02 (2026).
Text
A tax is hereby imposed upon the transfer of the North Dakota taxable estate of every
decedent as prescribed in this chapter.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-37.1-02, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-37.1-02.