Article

Apportionment of Federal Estate Tax

N.C. Gen. Stat. § 28A-27-1— Definitions
N.C. Gen. Stat. § 28A-27-2— Apportionment
N.C. Gen. Stat. § 28A-27-3— Procedure for determining apportionment
N.C. Gen. Stat. § 28A-27-4— Uncollected tax
N.C. Gen. Stat. § 28A-27-5— Exemptions, deductions, and credits
N.C. Gen. Stat. § 28A-27-6— No apportionment between temporary and remainder interests
N.C. Gen. Stat. § 28A-27-7— Fiduciary's rights and duties
N.C. Gen. Stat. § 28A-27-8— Difference with Federal Estate Tax Law
N.C. Gen. Stat. § 28A-27-9— Effective date