57-37.1 Estate Tax - North Dakota Statutes

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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
indicates a different meaning:1."Federal gross estate" means the gross estate of a decedent as determined for
federal estate tax purposes pursuant to the provisions of the United States Internal
Revenue Code of 1986, as amended through December 31, 1990.2."Federal taxable estate" means the taxable estate of a decedent as determined for
federal estate tax purposes pursuant to the provisions of the United States Internal
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
resident decedent.4."Personal representative" or "personal representative of an estate" means the
executor or administrator of the decedent, or, if there is no executor or administrator
appointed, qualified, and acting within this state, then any person in actual or
constructive possession of any property having a situs in this state which is included
in the federal gross estate of the decedent.5."Resident decedent" means an individual whose residence at the time of death was
in North Dakota according to the rules for determining residence as provided in
section 54-01-26.6."Situs of property" means, as to real property, the state or country in which it was
situated at the time of the decedent's death; as to tangible personal property, the
state or country in which it was normally kept or located at the time of the decedent's
death; as to intangible personal property, the state or country in which the decedent
was a resident at death; and when used in reference to property having a situs in
North Dakota it also means the county in which the property has its situs as
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
of all, or of particular items of, intangible personal property is at any location within a
county or counties in this state at which that person had resided for at least fifteen
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,