North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-37.1-05
Property previously taxed
Repealed by S.L. 1981, ch. 584, § 5.
57-37.1-06. Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes.
If an estate owes tax under this chapter, the personal representative of the estate shall file with the tax commissioner the estate tax return required by this chapter. The tax commissioner shall assess the tax payable pursuant to the provisions of this chapter and furnish the personal representative with a statement thereof; if all or any part of the property included in the federal gross estate is being administered by the district court serving any county in this state, the tax commissioner shall also furnish a copy of the statement to that district court. The federal and North Dakota estate taxes must be apportioned as provided in section 30.1-20-16.
Amendment history
S.L. 1981, ch. 584, § 5
Source: view the official PDF
In this chapter (19 sections)
- 57-37.1-01 · Definitions
- 57-37.1-02 · Tax on transfer of estates
- 57-37.1-03 · Determination of North Dakota taxable estate
- 57-37.1-04 · Computation of tax
- 57-37.1-05 · Property previously taxed
- 57-37.1-07 · Taxes payable as of date of death - Interest rate
- 57-37.1-08 · Collection and distribution of tax - Refunds
- 57-37.1-09 · Beneficiaries to share burden of tax
- 57-37.1-09.1 · Lien for tax
- 57-37.1-11 · Valuations, reports, inventories, estate tax applications,…
- 57-37.1-13 · Depositories - Notice of transfer of decedent's assets
- 57-37.1-14 · Penalties
- 57-37.1-15 · Liability of representatives
- 57-37.1-16 · Penalty for false statements or reports
- 57-37.1-17 · Supervision by tax commissioner
- 57-37.1-18 · Preliminary appraisal if no estate tax return is filed
- 57-37.1-20 · Actions to quiet title to property
- 57-37.1-21 · When return required
- 57-37.1-22 · Secrecy as to returns