North Dakota Statutes
§ 57-37.1-21 — When return required
North Dakota § 57-37.1-21
This text of North Dakota § 57-37.1-21 (When return required) 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 § 57-37.1-21 (2026).
Text
1.The personal representative shall file an estate tax return pursuant to this chapter for
the estate of any decedent for whom a federal estate tax return is required to be filed if
the federal gross estate includes any property or interest in property that has a situs in
North Dakota.
2.If the tax commissioner finds that a required estate tax return has not been filed, the
tax commissioner shall notify the personal representative of the tax commissioner's
finding and the basis for the finding.
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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 § 57-37.1-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-37.1-21.