North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-37.1-07
Taxes payable as of date of death - Interest rate
Official textlegis.nd.gov
The tax imposed by this chapter is due and payable at the death of the decedent, and if not paid within fifteen months after the date of death, must bear interest at the rate of one percent per month or fraction thereof to be computed from the expiration of fifteen months after death until the amount is paid. The tax commissioner may for good cause waive all or any part of any interest that attaches under the provisions of this section.
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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