North Dakota § 57-37.1-07 Taxes payable as of date of death - Interest rate

North Dakota Statutes

§ 57-37.1-07 — Taxes payable as of date of death - Interest rate

North Dakota § 57-37.1-07

Title 57Taxation

Ch. 57-37.1Estate Tax

This text of North Dakota § 57-37.1-07 (Taxes payable as of date of death - Interest rate) 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 § 57-37.1-07 (2026).

Text

The tax imposed by this chapter is due and payable at the death of the decedent, and if not
paid within fifteen months after the date of death, must bear interest at the rate of one percent
per month or fraction thereof to be computed from the expiration of fifteen months after death
until the amount is paid. The tax commissioner may for good cause waive all or any part of any
interest that attaches under the provisions of this section.

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The tax imposed by this chapter is due and payable at the death of the decedent, and if not
paid within fifteen months after the date of death, must bear interest at the rate of one percent
per month or fraction thereof to be computed from the expiration of fifteen months after death
until the amount is paid. The tax commissioner may for good cause waive all or any part of any
interest that attaches under the provisions of this section.