North Dakota Statutes
§ 57-37.1-06 — Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes
North Dakota § 57-37.1-06
This text of North Dakota § 57-37.1-06 (Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes) 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 § 57-37.1-06 (2026).
Text
court to apportion federal and state estate taxes.
If an estate owes tax under this chapter, the personal representative of the estate shall file
with the tax commissioner the estate tax return required by this chapter. The tax commissioner
shall assess the tax payable pursuant to the provisions of this chapter and furnish the personal
representative with a statement thereof; if all or any part of the property included in the federal
gross estate is being administered by the district court serving any county in this state, the tax
commissioner shall also furnish a copy of the statement to that district court. The federal and
North Dakota estate taxes must be apportioned as provided in section 30.1-20-16.
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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 § 57-37.1-06, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-37.1-06.