2010 North Carolina Code
Chapter 105 Taxation.
Article 21 - Review and Appeals of Listings and Valuations.
105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.
105‑32.5. Making installment payments of tax due when federal estate tax is payable in installments.
A personal representative who elects under section 6166 of the Code to make installment payments of federal estate tax may elect to make installment payments of the tax imposed by this Article. An election under this section extends the time for payment of the tax due in accordance with the extension elected under section 6166 of the Code. Payments of tax are due under this section at the same time and in the same proportion to the total amount of tax due as payments of federal estate tax under section 6166 of the Code. Acceleration of payments under section 6166 of the Code accelerates the payments due under this section. (1998‑212, s. 29A.2(b).)
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