North Dakota § 57-37.1-11 Valuations, reports, inventories, estate tax applications, and supplements

North Dakota Statutes

§ 57-37.1-11 — Valuations, reports, inventories, estate tax applications, and supplements

North Dakota § 57-37.1-11

Title 57Taxation

Ch. 57-37.1Estate Tax

This text of North Dakota § 57-37.1-11 (Valuations, reports, inventories, estate tax applications, and supplements) 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 § 57-37.1-11 (2026).

Text

1.The valuation of all property includable in the North Dakota taxable estate of a decedent is subject to review and approval of the tax commissioner.

2.It is the duty of the personal representative to file an estate tax return and, before the final settlement of an estate, to furnish a supplemental or amended inventory and amended estate tax return listing all property and taxable transfers or other events that have come to the personal representative's knowledge since the first inventory or estate tax return was made which would result in a change in either the amount of the estate tax initially determined or the statements made by the affiant therein. The personal representative also shall furnish copies of any documents or records, and any other information pertaining to the estate,

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1. The valuation of all property includable in the North Dakota taxable estate of a
decedent is subject to review and approval of the tax commissioner.
2. It is the duty of the personal representative to file an estate tax return and, before the
final settlement of an estate, to furnish a supplemental or amended inventory and
amended estate tax return listing all property and taxable transfers or other events that
have come to the personal representative's knowledge since the first inventory or
estate tax return was made which would result in a change in either the amount of the
estate tax initially determined or the statements made by the affiant therein. The
personal representative also shall furnish copies of any documents or records, and
any other information pertaining to the estate, or the value thereof, upon request of the
tax commissioner.
3. It is the further duty of the personal representative to file an amended estate tax return
within ninety days after any amended estate tax return is filed pursuant to the
provisions of the United States Internal Revenue Code. If no amended federal estate

tax return is filed but the federal estate tax return is changed or corrected, such
change or correction must be reported to the tax commissioner within ninety days after
the final determination of such change or correction is made, and the tax
commissioner shall reassess the estate tax thereon. Upon receipt of an amended
estate tax return, or upon notification of any change or correction made on the federal
estate tax return, the tax commissioner shall reassess the estate tax.
4. Notwithstanding any other provisions of this chapter, the tax commissioner is not
bound by any action or determination made in regard to any federal estate tax return
by the United States internal revenue service.