{"data":{"id":"us-nd/n.d.-cent.-code-57-37.1-02","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-37.1-02","heading":"Tax on transfer of estates","body":"A tax is hereby imposed upon the transfer of the North Dakota taxable estate of every decedent as prescribed in this chapter.","path":["Title 57 Taxation","Chapter 57-37.1 Estate Tax"],"source_url":"https://ndlegis.gov/cencode/t57c37-1.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"7e0614cfb40b9427096bf6c7582b4b20462b2e3373060c723dccb95344237bfb","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-37.1-01","next":"us-nd/n.d.-cent.-code-57-37.1-03"},"notice":"GroundRules: Original legal text. Not legal advice."}