Does North Dakota still have an estate tax?
Not in practice. The estate tax chapter remains in the Century Code, but it sets the tax equal to the maximum federal credit for state death taxes, and federal law no longer provides that credit, so the state collects nothing. North Dakota has no inheritance tax either. Only the federal estate tax can reach a large North Dakota estate, which keeps the focus on a date-of-death fair market value appraisal that serves the inventory, Form 706 where required, and the heirs' basis.
How do North Dakota courts divide property in a divorce?
Equitably, valued as of a fixed date. When a divorce is granted the court makes an equitable distribution of the parties' property and debts, and unless the parties agree on a different date, marital property is valued as of 60 days before the initially scheduled trial date. North Dakota is not a community property state, so there is no automatic 50/50 split; what each vehicle, piece of equipment, or business interest is worth on the valuation date is what the court works from.