N.C. Gen. Stat. § 28A-27-8
Difference with Federal Estate Tax Law
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
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.
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.
History
(1985 (Reg. Sess., 1986), c. 878, s. 1.)
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.