§ 28A-28-7 – Right to petition for appointment of personal representative; discharge of spouse's liability.
28A-28-7. Right to petition for appointment of personal representative; discharge of spouse’s liability. (a) Nothing in this Article shall preclude any person qualified to serve as personal representative pursuant to G.S. 28A-4-1, including the surviving spouse, from petitioning the clerk of superior court for the appointment of a personal representative or collector to administer the […]
§ 28A-29-1 – Notice to creditors without estate administration.
28A-29-1. Notice to creditors without estate administration. When (i) a decedent dies testate or intestate leaving no personal property subject to probate and no real property devised to the personal representative; (ii) a decedent’s estate is being administered by collection by affidavit pursuant to Article 25 of this Chapter; (iii) a decedent’s estate is being […]
§ 28A-29-2 – Petition.
28A-29-2. Petition. (a) The application for appointment as limited personal representative shall be in the form of an affidavit sworn to before an officer authorized to administer oaths, signed by the applicant or the applicant’s attorney, which may be supported by other proof under oath in writing, all of which shall be recorded and filed […]
§ 28A-29-3 – Effect of appointment.
28A-29-3. Effect of appointment. A limited personal representative appointed under this Article shall provide notice to all persons, firms, and corporations having claims against the decedent, and proof of such notice shall be in accordance with the provisions of Article 14 of this Chapter. (2009-444, s. 1.)
§ 28A-29-4 – Presentation, payment, and limitation of claims.
28A-29-4. Presentation, payment, and limitation of claims. Upon compliance with G.S. 28A-29-3, creditors of the decedent and the decedent’s property shall present claims in accordance with the provisions of Article 19 of this Chapter, and creditors failing to file such claims shall be barred as provided in G.S. 28A-19-3. The limited personal representative shall administer […]
§ 28A-29-5 – Right to petition for appointment of personal representative.
28A-29-5. Right to petition for appointment of personal representative. Nothing in this Article shall preclude any person qualified to serve as personal representative pursuant to G.S. 28A-4-1, including the limited personal representative, from petitioning the clerk of superior court for the appointment of a personal representative to administer the decedent’s estate. (2009-444, s. 1.)
§ 28A-27-6 – No apportionment between temporary and remainder interests.
28A-27-6. No apportionment between temporary and remainder interests. No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder […]
§ 28A-27-7 – Fiduciary's rights and duties.
28A-27-7. Fiduciary’s rights and duties. (a) The personal representative may withhold from any property of the decedent in the personal representative’s possession, distributable to any person interested in the estate, the amount of the tax apportioned to the person’s interest. If the property in possession of the personal representative and distributable to any person interested […]
§ 28A-27-8 – Difference with Federal Estate Tax Law.
28A-27-8. 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 […]
§ 28A-27-9 – Effective date.
28A-27-9. Effective date. The provisions of this Article shall not apply to taxes due on account of the death of decedents dying prior to October 1, 1986. (1985 (Reg. Sess., 1986), c. 878, s. 1.)