57-37.1 Estate Tax

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CHAPTER 57-37.1ESTATE TAX57-37.1-01. Definitions. The following words, terms, and phrases, when used in thischapter, have the meaning ascribed to them in this section, except when the context clearly<br>indicates a different meaning:1."Federal gross estate" means the gross estate of a decedent as determined for<br>federal estate tax purposes pursuant to the provisions of the United States Internal<br>Revenue Code of 1986, as amended through December 31, 1990.2."Federal taxable estate" means the taxable estate of a decedent as determined for<br>federal estate tax purposes pursuant to the provisions of the United States Internal<br>Revenue Code of 1986, as amended through December 31, 1990.3."Nonresident decedent" means an individual who at the time of death was not a<br>resident decedent.4."Personal representative" or "personal representative of an estate" means the<br>executor or administrator of the decedent, or, if there is no executor or administrator<br>appointed, qualified, and acting within this state, then any person in actual or<br>constructive possession of any property having a situs in this state which is included<br>in the federal gross estate of the decedent.5."Resident decedent" means an individual whose residence at the time of death was<br>in North Dakota according to the rules for determining residence as provided in<br>section 54-01-26.6."Situs of property" means, as to real property, the state or country in which it was<br>situated at the time of the decedent's death; as to tangible personal property, the<br>state or country in which it was normally kept or located at the time of the decedent's<br>death; as to intangible personal property, the state or country in which the decedent<br>was a resident at death; and when used in reference to property having a situs in<br>North Dakota it also means the county in which the property has its situs as<br>determined in accordance with this subsection.Provided, however, that as tointangible personal property a resident may specify in that person's will that the situs<br>of all, or of particular items of, intangible personal property is at any location within a<br>county or counties in this state at which that person had resided for at least fifteen<br>years after attaining eighteen years of age.7."Tax commissioner" means the tax commissioner of the state of North Dakota.57-37.1-02. Tax on transfer of estates. A tax is hereby imposed upon the transfer ofthe North Dakota taxable estate of every decedent as prescribed in this chapter.57-37.1-03. Determination of North Dakota taxable estate. 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t57/pdf/t57c371.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 57-37.1ESTATE TAX57-37.1-01. Definitions. The following words, terms, and phrases, when used in thischapter, have the meaning ascribed to them in this section, except when the context clearly\u003cbr\u003eindicates a different meaning:1.\u0026quot;Federal gross estate\u0026quot; means the gross estate of a decedent as determined for\u003cbr\u003efederal estate tax purposes pursuant to the provisions of the United States Internal\u003cbr\u003eRevenue Code of 1986, as amended through December 31, 1990.2.\u0026quot;Federal taxable estate\u0026quot; means the taxable estate of a decedent as determined for\u003cbr\u003efederal estate tax purposes pursuant to the provisions of the United States Internal\u003cbr\u003eRevenue Code of 1986, as amended through December 31, 1990.3.\u0026quot;Nonresident decedent\u0026quot; means an individual who at the time of death was not a\u003cbr\u003eresident decedent.4.\u0026quot;Personal representative\u0026quot; or \u0026quot;personal representative of an estate\u0026quot; means the\u003cbr\u003eexecutor or administrator of the decedent, or, if there is no executor or administrator\u003cbr\u003eappointed, qualified, and acting within this state, then any person in actual or\u003cbr\u003econstructive possession of any property having a situs in this state which is included\u003cbr\u003ein the federal gross estate of the decedent.5.\u0026quot;Resident decedent\u0026quot; means an individual whose residence at the time of death was\u003cbr\u003ein North Dakota according to the rules for determining residence as provided in\u003cbr\u003esection 54-01-26.6.\u0026quot;Situs of property\u0026quot; means, as to real property, the state or country in which it was\u003cbr\u003esituated at the time of the decedent's death; as to tangible personal property, the\u003cbr\u003estate or country in which it was normally kept or located at the time of the decedent's\u003cbr\u003edeath; as to intangible personal property, the state or country in which the decedent\u003cbr\u003ewas a resident at death; and when used in reference to property having a situs in\u003cbr\u003eNorth Dakota it also means the county in which the property has its situs as\u003cbr\u003edetermined in accordance with this subsection.Provided, however, that as tointangible personal property a resident may specify in that person's will that the situs\u003cbr\u003eof all, or of particular items of, intangible personal property is at any location within a\u003cbr\u003ecounty or counties in this state at which that person had resided for at least fifteen\u003cbr\u003eyears after attaining eighteen years of age.7.\u0026quot;Tax commissioner\u0026quot; means the tax commissioner of the state of North Dakota.57-37.1-02. Tax on transfer of estates. A tax is hereby imposed upon the transfer ofthe North Dakota taxable estate of every decedent as prescribed in this chapter.57-37.1-03. Determination of North Dakota taxable estate. Repealed by S.L. 1979,ch. 600,"])</script><script>self.__next_f.push([1,"3c:[\"$\",\"article\",null,{\"className\":\"article-content\",\"children\":[[\"$\",\"header\",null,{\"className\":\"article-header\",\"children\":[[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/\",\"className\":\"article-category\",\"children\":[\"North Dakota\",\" Statutes\"]}],[\"$\",\"h1\",null,{\"className\":\"article-title\",\"children\":\"57-37.1 Estate Tax\"}]]}],[\"$\",\"div\",null,{\"className\":\"article-body statute-content\",\"dangerouslySetInnerHTML\":{\"__html\":\"$3e\"}}],false]}]\n"])</script><script>self.__next_f.push([1,"3d:[\"$\",\"aside\",null,{\"className\":\"right-sidebar\",\"children\":[\"$\",\"div\",null,{\"className\":\"related-sidebar\",\"children\":[[\"$\",\"h3\",null,{\"children\":[[\"$\",\"span\",null,{\"className\":\"emoji\",\"children\":\"⚖️\"}],\" State 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