GroundRules
N.C. Gen. Stat. § 105-32.4: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.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 1A. Estate Taxes.
Collected 2026-08-27T18:15:52Z. Source file · JSON