North Dakota Code 57-37.1-21 – When return required
Current as of: 2023 | Check for updates
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1. The personal representative shall file an estate tax return pursuant to this chapter for the estate of any decedent for whom a federal estate tax return is required to be filed if the federal gross estate includes any property or interest in property that has a situs in North Dakota.
Terms Used In North Dakota Code 57-37.1-21
- Decedent: A deceased person.
- 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.
- Property: includes property, real and personal. See North Dakota Code 1-01-49
2. If the tax commissioner finds that a required estate tax return has not been filed, the tax commissioner shall notify the personal representative of the tax commissioner’s finding and the basis for the finding.