North Dakota § 57-37.1-18 Preliminary appraisal if no estate tax return is filed

North Dakota Statutes

§ 57-37.1-18 — Preliminary appraisal if no estate tax return is filed

North Dakota § 57-37.1-18

Title 57Taxation

Ch. 57-37.1Estate Tax

This text of North Dakota § 57-37.1-18 (Preliminary appraisal if no estate tax return is filed) 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 § 57-37.1-18 (2026).

Text

1.If the tax commissioner has reason to believe that the estate of a decedent may be subject to assessment of tax under the provisions of this chapter and no estate tax return has been filed within fifteen months following the death of the decedent, the tax commissioner shall cite the personal representative, said citation to include a demand for the filing of a return and payment of the tax within thirty days.

2.If any personal representative cited under subsection 1 refuses or neglects within thirty days after such notice to file a proper return, or files a fraudulent or incorrect return, the tax commissioner shall determine the North Dakota taxable estate of the decedent in question according to the tax commissioner's best information and belief and shall assess the tax at not more t

Free access — add to your briefcase to read the full text and ask questions with AI

1. If the tax commissioner has reason to believe that the estate of a decedent may be
subject to assessment of tax under the provisions of this chapter and no estate tax
return has been filed within fifteen months following the death of the decedent, the tax
commissioner shall cite the personal representative, said citation to include a demand
for the filing of a return and payment of the tax within thirty days.

2. If any personal representative cited under subsection 1 refuses or neglects within thirty
days after such notice to file a proper return, or files a fraudulent or incorrect return,
the tax commissioner shall determine the North Dakota taxable estate of the decedent
in question according to the tax commissioner's best information and belief and shall
assess the tax at not more than double the amount that would otherwise be assessed.