28A-27-9. Effective date.
The provisions of this Article shall not apply to taxes due on account of the death of decedents dying prior to October 1, 1986. (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.