North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-07.1 - Estate Tax
Chapter 81-07.1-01 - Estate Taxes
Section 81-07.1-01-05 - Estate tax documents

Universal Citation: ND Admin Code ยง 81-07.1-01-05

Current through Supplement No. 394, October, 2024

1. If the gross value of an estate meets the requirements for filing a federal estate tax return, the following documents must be submitted to the tax commissioner by the personal representative, attorney for the estate, surviving joint tenant, or other heir:

a. One copy of a North Dakota estate tax return.

b. A copy of decedent's will, if any.

c. A copy of the federal estate tax return.

d. If there is a North Dakota estate tax due, a duplicate situs affidavit. One copy will be filed with the state treasurer for proper distribution of taxes collected.

e. If the estate includes farmland, a supplemental information form listing the assessed value.

f. Two certificates of estate tax determination must be filed if the decedent owned real property in North Dakota and died before January 1, 1991. One certificate will be returned to the person responsible for filing it with the register of deeds in the county where the real property is located.

g. Any other information as the tax commissioner may require.

2. If the decedent died before January 1, 1991, the total value of the estate is under the federal filing requirement, and the estate includes property to which a lien attached upon the death of a decedent, the following documents must be filed with the tax commissioner:

a. A verified petition for release of lien.

b. Duplicate release of lien. One copy will be returned to the personal representative or the attorney for the estate for filing with the register of deeds in the appropriate county.

3. Except as otherwise provided, the documents required by this section apply to all estates of decedents who died on or after July 1, 1975. For estates of decedents who died prior to July 1, 1975, the proper forms are those required by the statutes and rules in effect on the date of death of the decedent.

General Authority: NDCC 57-37.1-17

Law Implemented: NDCC 57-37.1-17, 57-37.1-21

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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