Tax on transfer of estates

N.D. Cent. Code § 57-37.1-02
in effect
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57-37.1-02. Tax on transfer of estates A tax is hereby imposed upon the transfer of the North Dakota taxable estate of every decedent as prescribed in this chapter.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c37-1.pdf#nameddest=57-37p1-02Fetched: 10/16/2026

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