N.D. Cent. Code § 57-37.1-06: Estate tax return required - Tax commissioner to assess tax - District court to apportion federal and state estate taxes

If an estate owes tax under this chapter, the personal representative of the estate shall file with the tax commissioner the estate tax return required by this chapter. The tax commissioner shall assess the tax payable pursuant to the provisions of this chapter and furnish the personal representative with a statement thereof; if all or any part of the property included in the federal gross estate is being administered by the district court serving any county in this state, the tax commissioner shall also furnish a copy of the statement to that district court. The federal and North Dakota estate taxes must be apportioned as provided in section 30.1-20-16.