2010 North Carolina Code
Chapter 105 Taxation.
Article 21 - Review and Appeals of Listings and Valuations.
105-323. Giving effect to decisions of the board of equalization and review.
105‑32.3. Liability for estate tax.
(a) Primary. The tax imposed by this Article is payable from the assets of the estate. A person who receives property from an estate is liable for the amount of estate tax attributable to that property.
(b) Personal Representative. The personal representative of an estate is liable for an estate tax that is not paid within two years after it was due. This liability is limited to the value of the assets of the estate that were under the control of the personal representative. The amount for which the personal representative is liable may be recovered from the personal representative or from the surety on any bond filed by the personal representative under Article 8 of Chapter 28A of the General Statutes.
(c) Clerk of Court. A clerk of court who allows a personal representative to make a final settlement of an estate without presenting one of the following is liable on the clerk's bond for any estate tax due:
(1) An affirmation by the personal representative certifying that no tax is due on the estate because this Article does not require an estate tax return to be filed for that estate.
(2) A certificate issued by the Secretary stating that the tax liability of the estate has been satisfied. (1998‑212, s. 29A.2(b).)
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