State tax filing

"The trust or benes?"

If there is sufficient state source income, then it could very well be both who must file. 

State requirements vary so I have included links (below) to each state mentioned in your post.

ND: https://www.nd.gov/tax/user/businesses/formspublications/fiduciary-tax

MN: https://www.revenue.state.mn.us/Forms_and_Instructions/m2_inst_18.pdf

MT: https://mtrevenue.gov/taxes/fiduciaries/filing-requirements/

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