North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-07.1 - Estate Tax
Chapter 81-07.1-01 - Estate Taxes
Section 81-07.1-01-01 - Terms and phrases
Universal Citation: ND Admin Code ยง 81-07.1-01-01
Current through Supplement No. 394, October, 2024
Terms and phrases used in this article have the same meaning as those under North Dakota Century Code section 57-37.1-01.
General Authority: NDCC 57-37.1-17
Law Implemented: NDCC 57-37.1-01
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.
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