North Dakota Century Code Title 57. Taxation § 57-37.1-09. Beneficiaries to share burden of tax

The beneficiaries are personally liable for their respective share of the tax imposed by this chapter, as well as the personal representative, and if the personal representative pays the tax, the personal representative may recover the tax from the beneficiaries in accordance with the provisions of section 30.1-20-16. No general statute of limitation may be considered as a bar to the collection of the respective share of the estate tax from each beneficiary. For the purposes of this chapter, the term “beneficiary” means any person receiving an interest in property of a decedent which is subject to inclusion in the decedent's federal gross estate and which had a situs in North Dakota at the time of the decedent's death.