Statutes, codes, and regulations
North Dakota Century Code
Title 30.1 - UNIFORM PROBATE CODE
Chapter 30.1-10 - GENERAL PROVISIONS
Section 30.1-10-06 - (2-806) Modification to achieve transferor's tax objectives

N.D. Cent. Code § 30.1-10-06

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Current through 2024 Legislative Session
Section 30.1-10-06 - (2-806) Modification to achieve transferor's tax objectives

To achieve the transferor's tax objectives, the court may modify the terms of a governing instrument in a manner that is not contrary to the transferor's probable intention. The court may provide that the modification has retroactive effect.

N.D.C.C. § 30.1-10-06