There Is a Newer Version
of
the North Carolina General Statutes
2012 North Carolina General Statutes
Chapter 28A - Administration of Decedents' Estates.
Article 27 - Apportionment of Federal Estate Tax.
- Section 28A-27-1 - Definitions.
- Section 28A-27-2 - Apportionment.
- Section 28A-27-3 - Procedure for determining apportionment.
- Section 28A-27-4 - Uncollected tax.
- Section 28A-27-5 - Exemptions, deductions, and credits.
- Section 28A-27-6 - No apportionment between temporary and remainder interests.
- Section 28A-27-7 - Fiduciary's rights and duties.
- Section 28A-27-8 - Difference with Federal Estate Tax Law.
- Section 28A-27-9 - Effective date.
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