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

FAQ Articles

Are safety deposit box inventories required?

For estate tax purposes, an inventory of a decedent's safety deposit box is not required if the decedent's death is after July 31, 1997.

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

Are safety deposit box inventories required?

For estate tax purposes, an inventory of a decedent's safety deposit box is not required if the decedent's death is after July 31, 1997.

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