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.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 28A - Administration of Decedents' Estates
Article 27 - Apportionment of Federal Estate Tax.
§ 28A-27-3 - Procedure for determining apportionment.
§ 28A-27-5 - Exemptions, deductions, and credits.
§ 28A-27-6 - No apportionment between temporary and remainder interests.
§ 28A-27-7 - Fiduciary's rights and duties.