N.C. Gen. Stat. § 36F-3: Applicability.

(a) This Chapter applies to all of the following:

(1) A fiduciary acting under a will or power of attorney executed before, on, or after June 30, 2016.

(2) A personal representative acting for a decedent who died before, on, or after June 30, 2016.

(3) A guardian appointed before, on, or after June 30, 2016.

(4) A trustee acting under a trust created before, on, or after June 30, 2016.

(b) This Chapter applies to a custodian if the user resides in this State or resided in this State at the time of the user's death.

(c) This Chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business. (2016-53, s. 1.)