# Title 81 — Tax Commissioner

## Article 81-07.1 — Estate Tax

## Chapter 81-07.1-01 — Estate Taxes

### § 81-07.1-01-01. Terms and phrases.

Terms and phrases used in this article have the same meaning as those under North Dakota
Century Code section 57-37.1-01.
History: Effective June 1, 1984; amended effective November 1, 1991.
General Authority: NDCC 57-37.1-17
Law Implemented: NDCC 57-37.1-01
### § 81-07.1-01-02. Taxes and interest payable.

Estate taxes are due and payable upon death of a decedent and become delinquent if not paid
within fifteen months from the date of death. Interest attaches to unpaid taxes beginning with the
expiration of the fifteen-month period. Neither the tax commissioner, the county court, nor any other
person has the authority to waive interest which has or which will accrue on unpaid estate taxes on
estates of decedents who died prior to July 1, 1987.
History: Effective June 1, 1984; amended effective November 1, 1991.
General Authority: NDCC 57-37.1-17
Law Implemented: NDCC 57-37.1-02, 57-37.1-07
### § 81-07.1-01-03. Credit for state death taxes.

The credit for state death taxes is computed based upon the federal taxable estate exclusive of
adjusted taxable gifts.
History: Effective June 1, 1984.
General Authority: NDCC 57-37.1-17
Law Implemented: NDCC 57-37.1-04
### § 81-07.1-01-04. Valuations.

Under no circumstances will the tax commissioner be bound by any valuation on the federal estate
tax return which was approved without audit. The tax commissioner reserves the right to change any
improper valuation deemed fit and proper.
History: Effective June 1, 1984.
General Authority: NDCC 57-37.1-17
Law Implemented: NDCC 57-37.1-11

### § 81-07.1-01-05. Estate tax documents.

1. If the gross value of an estate meets the requirements for filing a federal estate tax return, the
following documents must be submitted to the tax commissioner by the personal
representative, attorney for the estate, surviving joint tenant, or other heir:
a. One copy of a North Dakota estate tax return.
b. A copy of decedent's will, if any.
c. A copy of the federal estate tax return.
d. If there is a North Dakota estate tax due, a duplicate situs affidavit. One copy will be filed
with the state treasurer for proper distribution of taxes collected.
e. If the estate includes farmland, a supplemental information form listing the assessed
value.
f. Two certificates of estate tax determination must be filed if the decedent owned real
property in North Dakota and died before January 1, 1991. One certificate will be
returned to the person responsible for filing it with the register of deeds in the county
where the real property is located.
g. Any other information as the tax commissioner may require.
2. If the decedent died before January 1, 1991, the total value of the estate is under the federal
filing requirement, and the estate includes property to which a lien attached upon the death of
a decedent, the following documents must be filed with the tax commissioner:
a. A verified petition for release of lien.
b. Duplicate release of lien. One copy will be returned to the personal representative or the
attorney for the estate for filing with the register of deeds in the appropriate county.
3. Except as otherwise provided, the documents required by this section apply to all estates of
decedents who died on or after July 1, 1975. For estates of decedents who died prior to
July 1, 1975, the proper forms are those required by the statutes and rules in effect on the
date of death of the decedent.
History: Effective June 1, 1984; amended effective November 1, 1991.
General Authority: NDCC 57-37.1-17
Law Implemented: NDCC 57-37.1-17, 57-37.1-21
