North Dakota Century Code Title 57. Taxation § 57-37.1-01. Definitions

1. “Federal gross estate” means the gross estate of a decedent as determined for federal estate tax purposes pursuant to the provisions of the United States Internal Revenue Code of 1986, as amended through December 31, 1990.

2. “Federal taxable estate” means the taxable estate of a decedent as determined for federal estate tax purposes pursuant to the provisions of the United States Internal Revenue Code of 1986, as amended through December 31, 1990.

3. “Nonresident decedent” means an individual who at the time of death was not a resident decedent.

4. “Personal representative” or “personal representative of an estate” means the executor or administrator of the decedent, or, if there is no executor or administrator appointed, qualified, and acting within this state, then any person in actual or constructive possession of any property having a situs in this state which is included in the federal gross estate of the decedent.

5. “Resident decedent” means an individual whose residence at the time of death was in North Dakota according to the rules for determining residence as provided in section 54-01-26.

6. “Situs of property” means, as to real property, the state or country in which it was situated at the time of the decedent's death; as to tangible personal property, the state or country in which it was normally kept or located at the time of the decedent's death; as to intangible personal property, the state or country in which the decedent was a resident at death; and when used in reference to property having a situs in North Dakota it also means the county in which the property has its situs as determined in accordance with this subsection. Provided, however, that as to intangible personal property a resident may specify in that person's will that the situs of all, or of particular items of, intangible personal property is at any location within a county or counties in this state at which that person had resided for at least fifteen years after attaining eighteen years of age.

7. “Tax commissioner” means the tax commissioner of the state of North Dakota.