N.D.C.C. § 57-38-07 — Tax imposed on fiduciaries - Charge against estate or trust

The tax imposed by this chapter applies to and becomes a charge against estates and
trusts with respect to their taxable income as defined in this chapter and the rates must be the
same as those applicable to individuals. The fiduciary is responsible for making the return of
income for the estate or trust for which the fiduciary acts, whether such income is taxable to the
Page No. 26
estate or trust or to the beneficiaries thereof. Fiduciaries required to make returns are subject to
all of the provisions of this chapter which apply to individuals.