Chapter 57-37.1 - ESTATE TAX
- Section 57-37.1-01 - Definitions
- Section 57-37.1-02 - Tax on transfer of estates
- Section 57-37.1-03 - [Repealed]
- Section 57-37.1-04 - Computation of tax
- Section 57-37.1-05 - [Repealed]
- Section 57-37.1-06 - Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes
- Section 57-37.1-07 - Taxes payable as of date of death - Interest rate
- Section 57-37.1-08 - Collection and distribution of tax - Refunds
- Section 57-37.1-09 - Beneficiaries to share burden of tax
- Section 57-37.1-09.1 - Lien for tax
- Section 57-37.1-10 - Personal representative to furnish necessary documents to the tax commissioner
- Section 57-37.1-11 - Valuations, reports, inventories, estate tax applications, and supplements
- Section 57-37.1-12 - [Repealed]
- Section 57-37.1-13 - [Repealed]
- Section 57-37.1-14 - [Repealed]
- Section 57-37.1-15 - Liability of representatives
- Section 57-37.1-16 - Penalty for false statements or reports
- Section 57-37.1-17 - Supervision by tax commissioner
- Section 57-37.1-18 - Preliminary appraisal if no estate tax return is filed
- Section 57-37.1-19 - Assessment or determination of additional tax liability by tax commissioner - Hearing
- Section 57-37.1-20 - Actions to quiet title to property
- Section 57-37.1-21 - When return required
- Section 57-37.1-22 - Secrecy as to returns