N.D. Admin. Code 81-03-02.1-04 : Tax Commissioner —03 - Income Taxes and Privilege Taxes Based on Income —03-02.1 - Income Tax on Individuals, Estates, Trusts, and Fiduciaries —03-02.1-04 - Reporting - Resident trusts or estates

1. Every fiduciary for a resident trust or estate must file an income tax return with the tax commissioner.
2. A trust or estate is a resident trust or estate when it has a relationship to the state sufficient to create nexus. This includes, but is not limited to, the following contacts:
a. A beneficiary of the trust or estate is a domiciliary or resident of this state.
b. The trustee or executor is a domiciliary or resident of this state.
c. Assets making up any part of the trust or estate have situs in this state.
d. Any or all of the administration or income production of the trust or estate takes place within this state.
e. The laws of this state are specifically made applicable to the trust or estate or to the opposite parties with respect to their fiduciary relationship.
f. The trust is a revocable trust, and the grantor is a domiciliary or resident of this state.
3. A trust, or a portion of a trust, is revocable if subject to power by the grantor, at any time, to revest title in the grantor.
4. A nonresident trust or estate is a trust or estate other than a resident trust or estate.

N.D. Admin Code 81-03-02.1-04

Effective July 1, 1985.

General Authority: NDCC 57-38-56

Law Implemented: NDCC 57-38-31