North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-03 - Income Taxes and Privilege Taxes Based on Income
Chapter 81-03-02.1 - Income Tax on Individuals, Estates, Trusts, and Fiduciaries
Section 81-03-02.1-04 - Reporting - Resident trusts or estates
Universal Citation: ND Admin Code ยง 81-03-02.1-04
Current through Supplement No. 394, October, 2024
1. Every fiduciary for a resident trust or estate must file an income tax return with the tax commissioner.
2. A trust or estate is a resident trust or estate when it has a relationship to the state sufficient to create nexus. This includes, but is not limited to, the following contacts:
a. A beneficiary of the trust or
estate is a domiciliary or resident of this state.
b. The trustee or executor is a domiciliary
or resident of this state.
c.
Assets making up any part of the trust or estate have situs in this state.
d. Any or all of the
administration or income production of the trust or estate takes place within
this state.
e. The laws of this
state are specifically made applicable to the trust or estate or to the
opposite parties with respect to their fiduciary relationship.
f. The trust is a revocable trust, and the
grantor is a domiciliary or resident of this state.
3. A trust, or a portion of a trust, is revocable if subject to power by the grantor, at any time, to revest title in the grantor.
4. A nonresident trust or estate is a trust or estate other than a resident trust or estate.
General Authority: NDCC 57-38-56
Law Implemented: NDCC 57-38-31
Disclaimer: These regulations may not be the most recent version. North Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
