GroundRules
N.C. Gen. Stat. §§ 105-2 through 105-32: Repealed by Session Laws 1998-212, s. 29A.2(a), effective January 1, 1999, and applicable to the estates of decedents dying on or after that date.
Where this section sits in the code
- Chapter 105. Taxation.
- SUBCHAPTER I. LEVY OF TAXES.
- Article 1. Inheritance Tax.
Collected 2026-08-27T18:15:52Z. Source file · JSON