Section 57-37.1-11 - Valuations, reports, inventories, estate tax applications, and supplements1. The valuation of all property includable in the North Dakota taxable estate of a decedent is subject to review and approval of the tax commissioner.2. It is the duty of the personal representative to file an estate tax return and, before the final settlement of an estate, to furnish a supplemental or amended inventory and amended estate tax return listing all property and taxable transfers or other events that have come to the personal representative's knowledge since the first inventory or estate tax return was made which would result in a change in either the amount of the estate tax initially determined or the statements made by the affiant therein. The personal representative also shall furnish copies of any documents or records, and any other information pertaining to the estate, or the value thereof, upon request of the tax commissioner.3. It is the further duty of the personal representative to file an amended estate tax return within ninety days after any amended estate tax return is filed pursuant to the provisions of the United States Internal Revenue Code. If no amended federal estate tax return is filed but the federal estate tax return is changed or corrected, such change or correction must be reported to the tax commissioner within ninety days after the final determination of such change or correction is made, and the tax commissioner shall reassess the estate tax thereon. Upon receipt of an amended estate tax return, or upon notification of any change or correction made on the federal estate tax return, the tax commissioner shall reassess the estate tax.4. Notwithstanding any other provisions of this chapter, the tax commissioner is not bound by any action or determination made in regard to any federal estate tax return by the United States internal revenue service.