47-18.2. Registration of Inheritance and Estate Tax Waiver.
An Inheritance and Estate Tax Waiver or other consent to transfer issued by the Secretary of Revenue bearing the signature of the Secretary of Revenue or the official facsimile signature of the Secretary of Revenue may be registered by the Register of Deeds in the county or counties where the real estate described in the Inheritance and Estate Tax Waiver or consent to transfer is located in the same manner as deeds, and for the same fees, but no formalities as to acknowledgement, probate, or approval by an officer shall be required. The name of the decedent owning the real property at death shall appear in the "Grantor" index. Nothing herein shall require a personal representative or other person interested in the decedent's estate to register Inheritance and Estate Tax Waivers or consents to transfer. (1987, c. 548, s. 3.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 47 - Probate and Registration
§ 47-17 - Probate and registration sufficient without livery of seizin, etc.
§ 47-18 - Conveyances, contracts to convey, options, and leases of land.
§ 47-18.1 - Registration of certificate of entity name change, merger, consolidation, or conversion.
§ 47-18.2 - Registration of Inheritance and Estate Tax Waiver.
§ 47-18.3 - Execution of corporate instruments; authority and proof.
§ 47-19 - Unregistered deeds prior to January, 1920, registered on affidavit.
§ 47-20.1 - Place of registration; real property.
§ 47-20.2 - Place of registration; personal property.
§ 47-20.3 - Place of registration; instruments covering both personal property and real property.
§ 47-20.4 - Place of registration; chattel real.
§ 47-20.5 - Real property; effectiveness of after-acquired property clause.
§ 47-20.6 - Affidavit for permanent attachment of titled manufactured home to real property.
§ 47-22 - Counties may provide for photographic or photostatic registration.
§ 47-24 - Conditional sales or leases of railroad property.
§ 47-25 - Marriage settlements.
§ 47-29 - Recording of bankruptcy records.
§ 47-29.1 - Recordation of environmental notices.
§ 47-30 - Plats and subdivisions; mapping requirements.
§ 47-30.1 - Plats and subdivisions; alternative requirements.
§ 47-31 - Certified copies may be registered; used as evidence.
§ 47-32 - Photographic copies of plats, etc.
§ 47-32.1 - Photostatic copies of plats, etc.; alternative provisions.
§ 47-32.2 - Violation of § 47-30 or § 47-32 a misdemeanor.
§ 47-33 - Certified copies of deeds made by alien property custodian may be registered.
§ 47-34 - Certified copies of deeds made by alien property custodian admissible in evidence.
§ 47-35 - Register to fill in deeds on blank forms with lines.
§ 47-36 - Errors in registration corrected on petition to clerk.
§ 47-36.1 - Notice of errors in recorded instruments of title.
§ 47-36.2 - Cure of obvious description errors in recorded instruments.