57-37.1 Estate Tax
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<![CDATA[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. Repealed by S.L. 1979,ch. 600, </p>
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