nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

Does North Dakota have an estate tax?

Yes. North Dakota has an estate tax statute; however, no estate taxes are paid to North Dakota due to the Federal Congressional Budget Act Sunset Law under the provisions of the Economic Growth and Relief Act of 2001 for deaths occurring on or after January 1, 2005.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Does North Dakota have an estate tax?

Yes. North Dakota has an estate tax statute; however, no estate taxes are paid to North Dakota due to the Federal Congressional Budget Act Sunset Law under the provisions of the Economic Growth and Relief Act of 2001 for deaths occurring on or after January 1, 2005.

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