When return required
N.D. Cent. Code § 57-37.1-21
in effect57-37.1-21. When return required
1. The personal representative shall file an estate tax return pursuant to this chapter for
the estate of any decedent for whom a federal estate tax return is required to be filed if
the federal gross estate includes any property or interest in property that has a situs in
North Dakota.
2. If the tax commissioner finds that a required estate tax return has not been filed, the
tax commissioner shall notify the personal representative of the tax commissioner's
finding and the basis for the finding.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c37-1.pdf#nameddest=57-37p1-21Fetched: 10/16/2026