2010 North Carolina Code
Chapter 105 Taxation.
Article 21 - Review and Appeals of Listings and Valuations.
105-324. Repealed by Session Laws 1987, c. 295, s. 4.
105‑32.4. Payment of estate tax.
(a) Due Date. The estate tax imposed by this Article is due when an estate tax return is due. An estate tax return is due on the date a federal estate tax return is due.
(b) Filing Return. An estate tax return must be filed under this Article if a federal estate tax return is required. The return must be filed by the personal representative of the estate on a form provided by the Secretary.
(c) Extension. An extension of time to file a federal estate tax return is an automatic extension of the time to file an estate tax return under this Article. The Secretary may, in accordance with G.S. 105‑263, extend the time for paying the estate tax imposed by this Article or for filing an estate tax return.
(d) Obtaining Amount Due. The personal representative of an estate may sell assets in the estate to obtain money to pay the tax imposed by this Article.
(e) Administration. Article 9 of this Chapter applies to this Article. (1998‑212, s. 29A.2(b).)
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