There is a newer version of the North Carolina General Statutes
2014 North Carolina General Statutes
Chapter 28A - Administration of Decedents' Estates.
Article 27 - Apportionment of Federal Estate Tax.
§ 28A-27-8 - Difference with Federal Estate Tax Law.
NC Gen Stat § 28A-27-8 (2014) What's This?
28A-27-8. Difference with Federal Estate Tax Law.
If the liabilities of persons interested in the estate as prescribed by this Article differ from those which result under the Federal Estate Tax Law, the liabilities imposed by the federal law will control and the balance of this Article shall apply as if the resulting liabilities had been prescribed herein. (1985 (Reg. Sess., 1986), c. 878, s. 1.)
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