Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter28A. Administration of Decedents' Estates. |
Article27. Apportionment of Federal Estate Tax |
§ 28A-27-1. Definitions |
§ 28A-27-2. Apportionment |
§ 28A-27-3. Procedure for determining apportionment |
§ 28A-27-4. Uncollected tax |
§ 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 |
§ 28A-27-8. Difference with Federal Estate Tax Law |
§ 28A-27-9. Effective date |