North Carolina General Statutes
Chapter 28A - Administration of Decedents' Estates
Article 27 - Apportionment of Federal Estate Tax.

§ 28A-27-1 - Definitions. - 28A-27-1. Definitions. For the purposes of this Article: (1) "Estate"...

§ 28A-27-2 - Apportionment. - 28A-27-2. Apportionment. (a) Except as otherwise provided in subsection (b)...

§ 28A-27-3 - Procedure for determining apportionment. - 28A-27-3. Procedure for determining apportionment. (a) The personal representative of...

§ 28A-27-4 - Uncollected tax. - 28A-27-4. Uncollected tax. The personal representative shall not be under...

§ 28A-27-5 - Exemptions, deductions, and credits. - 28A-27-5. Exemptions, deductions, and credits. (a) Any interest for which...

§ 28A-27-6 - No apportionment between temporary and remainder interests. - 28A-27-6. No apportionment between temporary and remainder interests. No interest...

§ 28A-27-7 - Fiduciary's rights and duties. - 28A-27-7. Fiduciary's rights and duties. (a) The personal representative may...

§ 28A-27-8 - Difference with Federal Estate Tax Law. - 28A-27-8. Difference with Federal Estate Tax Law. If the liabilities...

§ 28A-27-9 - Effective date. - 28A-27-9. Effective date. The provisions of this Article shall not...