North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-07.1 - Estate Tax
Chapter 81-07.1-01 - Estate Taxes
Section 81-07.1-01-04 - Valuations
Universal Citation: ND Admin Code ยง 81-07.1-01-04
Current through Supplement No. 394, October, 2024
Under no circumstances will the tax commissioner be bound by any valuation on the federal estate tax return which was approved without audit. The tax commissioner reserves the right to change any improper valuation deemed fit and proper.
General Authority: NDCC 57-37.1-17
Law Implemented: NDCC 57-37.1-11
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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