North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-07.1-01-03
Credit for state death taxes
Official textlegis.nd.govlast amended
The credit for state death taxes is computed based upon the federal taxable estate exclusive of adjusted taxable gifts.
Amendment history
History: Effective June 1, 1984. General Authority: NDCC 57-37.1-17 Law Implemented: NDCC 57-37.1-04
Source: view the official PDF
In this article (5 sections)
- 81-07.1-01-01 · Terms and phrases
- 81-07.1-01-02 · Taxes and interest payable
- 81-07.1-01-03 · Credit for state death taxes
- 81-07.1-01-04 · Valuations
- 81-07.1-01-05 · Estate tax documents