§ 57-37.1-08 — Collection and distribution of tax - Refunds

North Dakota § 57-37.1-08

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-37.1: Estate Tax

Text

1. The tax commissioner shall collect the tax imposed by this chapter and shall pay over
the same to the state treasurer at the end of each calendar month and at the time of
payment shall provide the state treasurer with a listing of estates of decedents from
which the taxes were collected, together with a certificate as to the location and value
of real estate and personal property for each estate. If the decedent was a resident of
this state at the time of death, the certificate must also show the situs of those items of
intangible personal property, if any, for which the decedent's will had, in accordance
with subsection 6 of section 57-37.1-01, specified a situs different from that of the
decedent's residence at the time of death.
2. Following the end of each calendar quarterly period, the state treasurer shall pay over
to the county treasurer of the appropriate county, for its general fund, the amount of
tax collected on the transfer of the property in that county. If any part of the decedent's
property at the time of the decedent's death had a legal situs within the limits of a city,
the share of tax based on such property must be divided by the state treasurer
between the city and the county in proportion to their respective mill levies, except
school levies, for the calendar year preceding the year of death. If any part of the
decedent's property had a legal situs outside the limits of a city, the share of tax based
on said property must go entirely to the county. If the tax determined to be due
pursuant to this chapter is in an amount which is one hundred dollars or less, no
further apportionment pursuant to this section may be made and the entire amount
due must be distributed to a county or counties in which the legal situs of the property
is located for their general fund.

3. In case an overpayment of such tax has been made for the estate of a decedent, such
overpayment must be repaid out of any undistributed estate taxes in the hands of the
state treasurer upon an order of the tax commissioner. Any overpayment to be repaid
must bear interest at the Bank of North Dakota's money market demand account rate
on the date of the tax commissioner's order to the state treasurer. Interest is to be
computed from the time the tax was paid until the overpayment is repaid. Any interest
owed by the state must be paid by the state treasurer from the general fund
appropriation for miscellaneous refunds approved by the legislative assembly. The
state treasurer shall thereupon present and file with the appropriate county treasurers
and city auditors a verified claim of such overpayment accompanied by a copy of the
order of the tax commissioner for such refund and the county treasurers and city
auditors shall pay such claim to the state treasurer.