yourstate.us
Home / North Carolina / Chapter 28A.
N.C. Gen. Stat. § 28A-27-8

Difference with Federal Estate Tax Law

North Carolina · North Carolina General Statutes Chapter 28A — Chapter 28A. · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
N.C. Gen. Stat. § 28A-27-8, Difference with Federal Estate Tax Law, North Carolina, version 1 as recorded 2026-08-18, yourstate.us, https://yourstate.us/provision/1310883
Permanent ID
ys:prov:1310883@1
SHA-256
013612a364d970f22abfdfffc764d1727cf62dde71b6b358dc413a5b865d2287

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

Difference with Federal Estate Tax Law. 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. (1985 (Reg. Sess., 1986), c. 878, s. 1.)