North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-07.1-01-04
Valuations
Official textlegis.nd.govlast amended
Under no circumstances will the tax commissioner be bound by any valuation on the federal estate tax return which was approved without audit. The tax commissioner reserves the right to change any improper valuation deemed fit and proper.
Amendment history
History: Effective June 1, 1984. General Authority: NDCC 57-37.1-17 Law Implemented: NDCC 57-37.1-11 1
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