North Dakota Statutes
§ 57-37.1-09 — Beneficiaries to share burden of tax
North Dakota § 57-37.1-09
This text of North Dakota § 57-37.1-09 (Beneficiaries to share burden of tax) 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 § 57-37.1-09 (2026).
Text
The beneficiaries are personally liable for their respective share of the tax imposed by this
chapter, as well as the personal representative, and if the personal representative pays the tax,
the personal representative may recover the tax from the beneficiaries in accordance with the
provisions of section 30.1-20-16. No general statute of limitation may be considered as a bar to
the collection of the respective share of the estate tax from each beneficiary. For the purposes
of this chapter, the term "beneficiary" means any person receiving an interest in property of a
decedent which is subject to inclusion in the decedent's federal gross estate and which had a
situs in North Dakota at the time of the decedent's death.
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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 § 57-37.1-09, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-37.1-09.