There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 105 Taxation.
Article 1A - Estate Taxes.
- 105-32.1. Definitions.
- 105-32.2. Estate tax imposed in amount equal to federal state death tax credit.
- 105-32.3. Liability for estate tax.
- 105-32.4. Payment of estate tax.
- 105-32.5. Making installment payments of tax due when federal estate tax is payable in installments.
- 105-32.6. Estate tax is a lien on real property in the estate.
- 105-32.7. Generation-skipping transfer tax.
- 105-32.8. Federal determination that changes the amount of tax payable to the State.
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.