N.D. Admin. Code 81-07.1-01-04

Current through Supplement No. 395, January, 2025

Section 81-07.1-01-04 - Valuations

Under no circumstances will the tax commissioner be bound by any valuation on the federal estate tax return which was approved without audit. The tax commissioner reserves the right to change any improper valuation deemed fit and proper.

N.D. Admin Code 81-07.1-01-04

Effective June 1, 1984.

General Authority: NDCC 57-37.1-17

Law Implemented: NDCC 57-37.1-11