N.D. Admin. Code 81-07.1-01-03

Current through Supplement No. 394, October, 2024

Section 81-07.1-01-03 - Credit for state death taxes

The credit for state death taxes is computed based upon the federal taxable estate exclusive of adjusted taxable gifts.

N.D. Admin Code 81-07.1-01-03

Effective June 1, 1984.

General Authority: NDCC 57-37.1-17

Law Implemented: NDCC 57-37.1-04