North Dakota Code 57-37.1-18 – Preliminary appraisal if no estate tax return is filed
1. If the tax commissioner has reason to believe that the estate of a decedent may be subject to assessment of tax under the provisions of this chapter and no estate tax return has been filed within fifteen months following the death of the decedent, the tax commissioner shall cite the personal representative, said citation to include a demand for the filing of a return and payment of the tax within thirty days.
Terms Used In North Dakota Code 57-37.1-18
- Decedent: A deceased person.
- 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
2. If any personal representative cited under subsection 1 refuses or neglects within thirty days after such notice to file a proper return, or files a fraudulent or incorrect return, the tax commissioner shall determine the North Dakota taxable estate of the decedent in question according to the tax commissioner’s best information and belief and shall assess the tax at not more than double the amount that would otherwise be assessed.