§ 57-37.1-01 Definitions
§ 57-37.1-02 Tax on transfer of estates
§ 57-37.1-04 Computation of tax
§ 57-37.1-06 Estate tax return required – Tax commissioner to assess tax – District court to apportion federal and state estate taxes
§ 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
§ 57-37.1-10 Personal representative to furnish necessary documents to the tax commissioner
§ 57-37.1-11 Valuations, reports, inventories, estate tax applications, and supplements
§ 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
§ 57-37.1-19 Assessment or determination of additional tax liability by tax commissioner – Hearing
§ 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
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Terms Used In North Dakota Code > Chapter 57-37.1 - Estate Tax

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Executor: A male person named in a will to carry out the decedent
  • Executor: includes administrator and "administrator" includes executor. See North Dakota Code 1-01-49
  • following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Individual: means a human being. See North Dakota Code 1-01-49
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • paper: means any flexible material upon which it is usual to write. See North Dakota Code 1-01-27
  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Property: includes property, real and personal. See North Dakota Code 1-01-49
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Rule: includes regulation. See North Dakota Code 1-01-49
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • United States: includes the District of Columbia and the territories. See North Dakota Code 1-01-49
  • Verified: means sworn to before an officer authorized to administer oaths. See North Dakota Code 1-01-42
  • written: include "typewriting" and "typewritten" and "printing" and "printed" except in the case of signatures and when the words are used by way of contrast to typewriting and printing. See North Dakota Code 1-01-37
  • year: means twelve consecutive months. See North Dakota Code 1-01-33