{"data":{"id":"us-nd/n.d.-cent.-code-57-37.1-21","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-37.1-21","heading":"When return required","body":"1.The personal representative shall file an estate tax return pursuant to this chapter for the estate of any decedent for whom a federal estate tax return is required to be filed if the federal gross estate includes any property or interest in property that has a situs in North Dakota.\n2.If the tax commissioner finds that a required estate tax return has not been filed, the tax commissioner shall notify the personal representative of the tax commissioner's finding and the basis for the finding.","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":"3597bc7ecdf45aef493a357b4546d0ed1cd898dd92cfbe72f0dddbb9f8d7bd4d","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-37.1-20","next":"us-nd/n.d.-cent.-code-57-37.1-22"},"notice":"GroundRules: Original legal text. Not legal advice."}