North Dakota Statutes
§ 57-37.1-09.1 — Lien for tax
North Dakota § 57-37.1-09.1
This text of North Dakota § 57-37.1-09.1 (Lien for 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 § 57-37.1-09.1 (2026).
Text
Whenever any estate is liable to pay a tax, the amount of the tax, including any interest or
addition to the tax, is a lien in favor of the state of North Dakota on the real and personal
property of the estate from the time the tax commissioner files a notice of estate tax lien with the
recorder of a county in which the real or personal property is situated. If the real or personal
property is conveyed or transferred by the estate before the tax commissioner files a notice of
estate tax lien, the tax, and any interest or addition to the tax, is a liability of the beneficiaries of
the estate under the provisions of section 57-37.1-09 and the liability becomes a lien upon the
property of the beneficiaries named in the notice of estate tax lien.
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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 § 57-37.1-09.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-37.1-09.1.