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North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 30.1-10-06: (2-806) Modification to achieve transferor's tax objectives

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Where this section sits in the code
  1. Title 30.1 Uniform Probate Code
  2. Chapter 30.1-10 General Provisions

To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.

Collected 2026-09-02T21:04:14Z. Source file · JSON

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