North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-03-02.1-04
Reporting - Resident trusts or estates
# 1.
Every fiduciary for a resident trust or estate must file an income tax return with the tax commissioner.
# 2.
A trust or estate is a resident trust or estate when it has a relationship to the state sufficient to create nexus. This includes, but is not limited to, the following contacts: a. A beneficiary of the trust or estate is a domiciliary or resident of this state. b. The trustee or executor is a domiciliary or resident of this state. c. Assets making up any part of the trust or estate have situs in this state. d. Any or all of the administration or income production of the trust or estate takes place within this state. e. The laws of this state are specifically made applicable to the trust or estate or to the opposite parties with respect to their fiduciary relationship. f. The trust is a revocable trust, and the grantor is a domiciliary or resident of this state.
# 3.
A trust, or a portion of a trust, is revocable if subject to power by the grantor, at any time, to revest title in the grantor.
# 4.
A nonresident trust or estate is a trust or estate other than a resident trust or estate.
Amendment history
History: Effective July 1, 1985. General Authority: NDCC 57-38-56 Law Implemented: NDCC 57-38-31
Source: view the official PDF
In this article (40 sections)
- 81-03-01.1-01 · Reaudit and reassessment
- 81-03-01.1-02 · Taxpayer may be required to file a pro forma federal…
- 81-03-01.1-03 · Interest on obligations of the United States and of the…
- 81-03-01.1-04 · Computation of interest on refunds
- 81-03-01.1-05 · Computation of interest on an extension, a late…
- 81-03-01.1-06 · Income tax exemption for new and expanding business
- 81-03-01.1-07 · Venture capital corporation
- 81-03-01.1-08 · Tax credits
- 81-03-01.1-09 · Requirement to report federal changes
- 81-03-01.1-10 · Employers required to file information returns
- 81-03-02.1-01 · Credit for taxes paid to another state
- 81-03-02.1-02 · Deduction for federal income tax liability - Limitation
- 81-03-02.1-03 · Moving expenses - Adjustment
- 81-03-02.1-04 · Reporting - Resident trusts or estates
- 81-03-02.1-05 · Reporting - Income earned by husband and wife
- 81-03-02.1-06 · Adjustments for pay received from armed forces
- 81-03-02.1-07 · Adjustments for sale or lease of agricultural land to…
- 81-03-02.1-08 · Adjustments for sale or lease of revenue-producing…
- 81-03-02.1-09 · Exemptions - Separate filers
- 81-03-02.1-10 · Limitations on adjustments available on form ND-2 or…
- 81-03-02.1-11 · Credit for premiums for long-term care insurance…
- 81-03-02.1-12 · Seed capital investment credit - Limitations on credit…
- 81-03-02.1-12.1 · Agricultural commodity processing facility investment…
- 81-03-02.2-01 · Nonresident filing status and reporting of income
- 81-03-02.2-01.1 · Part-year resident filing status and reporting of…
- 81-03-02.2-02 · Income of nonresident from tangible property located in…
- 81-03-02.2-04 · Deduction for federal income tax liability - Limitation
- 81-03-03.1-01 · Certificate of residence - Penalty
- 81-03-03.1-02 · Employer's application for registration
- 81-03-03.1-03 · Exemptions - Federal or state withholding certificate
- 81-03-03.1-04 · Amount of wages payable before withholding applies
- 81-03-03.2-01 · Definitions
- 81-03-03.2-02 · New jobs credit from withholding
- 81-03-03.2-03 · Withholding not included in new jobs credit from…
- 81-03-03.2-04 · New jobs credit from withholding statement
- 81-03-04-01 · Corporation required to report and pay estimated tax and…
- 81-03-04-02 · Payments of estimated taxes by individuals, estates, and…
- 81-03-04-03 · Estimated income tax payment
- 81-03-05.1-01 · Cooperatives required to file
- 81-03-05.1-02 · Computation of unitary business income subject to…