2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 1A - Estate Taxes.
Section 105-32.1 - 1 through 105-32.8: Repealed by Session Laws 2013-316, s. 7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.
105-32.1. (Repealed effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.) Definitions.
The following definitions apply in this Article:
(1) Code. - Defined in G.S. 105-228.90.
(2) Personal representative. - The person appointed by the clerk of superior court under Chapter 28A of the General Statutes to administer the estate of a decedent or, if no one is appointed under that Chapter, the person required to file a federal estate tax return for the estate of the decedent.
(3) Secretary. - Defined in G.S. 105-228.90. (1998-212, s. 29A.2(b); 2013-316, s. 7(a).)
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