North Dakota Century Code — Title 57 (Taxation)
N.D.C.C. § 57-37.1-20
Actions to quiet title to property
An action may be brought against the state by any interested person for the purpose of quieting title to any property against a lien, or claim of lien, for an estate tax under this chapter, or for the purpose of having it determined that any such property is not subject to any lien and is not chargeable with any tax under this chapter. No such action may be maintained if proceedings are pending in any court in this state in which the liability of such property for taxes under this chapter may be determined. All parties interested in said property and in the taxability thereof must be made parties thereto, and any interested person who refuses to join as plaintiff therein may be made a defendant. A summons for the state in such action must be served upon the state's attorney of the county where commenced and upon the tax commissioner.
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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