North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-37.1-09.1
Lien for tax
Whenever any estate is liable to pay a tax, the amount of the tax, including any interest or addition to the tax, is a lien in favor of the state of North Dakota on the real and personal property of the estate from the time the tax commissioner files a notice of estate tax lien with the recorder of a county in which the real or personal property is situated. If the real or personal property is conveyed or transferred by the estate before the tax commissioner files a notice of estate tax lien, the tax, and any interest or addition to the tax, is a liability of the beneficiaries of the estate under the provisions of section 57-37.1-09 and the liability becomes a lien upon the property of the beneficiaries named in the notice of estate tax lien.
57-37.1-10. Personal representative to furnish necessary documents to the tax commissioner.
The personal representative shall furnish to the tax commissioner:
# 1.
A North Dakota estate tax return.
# 2.
A copy of the federal estate tax return.
# 3.
Other information as the tax commissioner shall require.
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