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North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-38-07

Tax imposed on fiduciaries - Charge against estate or trust

Official textlegis.nd.gov

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 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.

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In this chapter (40 sections)
  1. 57-38-01.25 · Workforce recruitment credit for hard-to-fill employment…
  2. 57-38-01.26 · Angel investor tax credit
  3. 57-38-01.27 · Microbusiness income tax credit
  4. 57-38-01.28 · Marriage penalty credit
  5. 57-38-01.29 · Homestead income tax credit - Rules
  6. 57-38-01.30 · Commercial property income tax credit - Rules
  7. 57-38-01.32 · Housing incentive fund tax credit
  8. 57-38-01.34 · Corporate credit for contributions to rural leadership…
  9. 57-38-01.35 · Financial institutions - Net operating losses - Credit…
  10. 57-38-01.36 · Twenty-first century manufacturing workforce incentive
  11. 57-38-01.37 · Individual income tax credit
  12. 57-38-01.38 · Adoption tax credit
  13. 57-38-01.40 · Apprenticeship tax credit
  14. 57-38-01.42 · Child care contribution credit
  15. 57-38-02 · Annual tax on individuals
  16. 57-38-03 · Imposition of tax against nonresidents
  17. 57-38-04 · Allocation and apportionment of gross income of individuals
  18. 57-38-05 · Certain income of nonresidents not taxed
  19. 57-38-06 · General provisions applicable to nonresidents
  20. 57-38-06.1 · Exemptions for nonresident individual
  21. 57-38-07 · Tax imposed on fiduciaries - Charge against estate or trust
  22. 57-38-07.1 · Taxation of two or more member limited liability companies
  23. 57-38-07.2 · Taxation of single-member limited liability companies
  24. 57-38-08 · Partnerships not subject to tax
  25. 57-38-09 · Exempt organizations
  26. 57-38-09.1 · Organizations exempt from income tax - File return
  27. 57-38-10 · Allocation and apportionment of partnership income
  28. 57-38-11 · Annual tax on corporations
  29. 57-38-12 · Allocation of corporation income
  30. 57-38-13 · General provisions related to allocation of corporation…
  31. 57-38-14 · General provisions relating to corporate income
  32. 57-38-15 · Basis for determining gain or loss
  33. 57-38-15.1 · Capital gains and losses
  34. 57-38-15.2 · No capital gain recognized on property involuntarily…
  35. 57-38-15.3 · Gain or loss not recognized on certain exchanges
  36. 57-38-16 · Inventory - Use under direction of tax commissioner
  37. 57-38-17 · Gross income defined
  38. 57-38-17.1 · Income from back pay - Limitation of tax - Definition
  39. 57-38-18 · Items not included in gross income
  40. 57-38-19 · Gross income of life insurance companies
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