2017 Session

  • Legislation was approved that eliminates the requirement for an estate to file a North Dakota estate tax return unless tax is due with the return. Because the existing federal estate tax laws no longer provide a state death tax credit, which is the basis for North Dakota estate tax, estate tax is no longer due under North Dakota statutes.

1999 Session

  • The requirement for the register of deeds to forward copies of death certificates and property descriptions was repealed.

    As a result of federal estate tax law changes, the North Dakota estate tax that is based on the state death tax credit allowable on the federal return has been phased out for estates of decedents whose death occurs after December 31, 2004. Future changes to the state or federal estate tax laws will determine whether North Dakota estate tax is due.

1997 Session

  • The requirement for depositories to file an inventory of the contents of a safe deposit box and for the filing of a notice of transfer of the decedent's assets was repealed.

1991 Session

  • The automatic estate tax lien was repealed.

1979 Session

  • The rate table was repealed and the law was amended so that the state estate tax is equal to the credit for state death taxes on the federal estate tax return.

1977 Session

  • The legislature allowed the following state exemptions and deductions to the value of the federal taxable estate: an exemption of $200,000, a deduction for federal estate taxes paid, and an exemption for certain gifted property. The legislature also provided that the tax was either the amount of tax credit for state death taxes on the federal return, or a tax computed by use of a tax table, whichever was greater.

1975 Session

  • The definition of taxable estate is based on the federal definition. The estate tax was determined by subtracting the federal tax paid from the federal taxable estate, then computing a tax using a tax table established in the new law.