N.D. Admin. Code 81-07.1-01-02
Current through Supplement No. 395, January, 2025
Estate taxes are due and payable upon death of a decedent and become delinquent if not paid within fifteen months from the date of death. Interest attaches to unpaid taxes beginning with the expiration of the fifteen-month period. Neither the tax commissioner, the county court, nor any other person has the authority to waive interest which has or which will accrue on unpaid estate taxes on estates of decedents who died prior to July 1, 1987.
N.D. Admin Code 81-07.1-01-02
General Authority: NDCC 57-37.1-17
Law Implemented: NDCC 57-37.1-02, 57-37.1-07