North Dakota Statutes
§ 57-38-07 — Tax imposed on fiduciaries - Charge against estate or trust
The tax imposed by this chapter applies to and becomes a charge against estates and
trusts with respect to their taxable income as defined in this chapter and the rates must be the
same as those applicable to individuals. The fiduciary is responsible for making the return of
income for the estate or trust for which the fiduciary acts, whether such income is taxable to the
estate or trust or to the beneficiaries thereof. Fiduciaries required to make returns are subject to
all of the provisions of this chapter which apply to individuals.
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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 commissioner