§ 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.)
§ 28A-28-1 – Summary administration where spouse is sole beneficiary.
28A-28-1. Summary administration where spouse is sole beneficiary. When a decedent dies testate or intestate leaving a surviving spouse as the sole devisee or heir, the surviving spouse may file a petition for summary administration with the clerk of superior court of the county where the decedent was domiciled at the time of death. This […]
§ 28A-28-2 – Petition.
28A-28-2. Petition. (a) The petition shall be signed by the surviving spouse and verified to be accurate and complete to the best of the spouse’s knowledge and belief and shall state as follows: (1) The name and address of the spouse and the fact that the spouse is the surviving spouse of the decedent; (2) […]
§ 28A-28-3 – Clerk's order.
28A-28-3. Clerk’s order. If it appears to the clerk that the petition and supporting evidence, if any, comply with the requirements of G.S. 28A-28-2 and on the basis thereof the spouse is entitled to summary administration, the clerk shall enter an order to that effect and no further administration of the estate is necessary. Nothing […]
§ 28A-28-4 – Effect of order.
28A-28-4. Effect of order. (a) The presentation of a certified copy of the order described in G.S. 28A-28-3 shall be sufficient to require the transfer to the spouse of any property or contract right owned by the decedent at the time of death, including but not limited to: (i) wages and salary; (ii) the title […]
§ 28A-26-7 – Service on personal representative of a nonresident decedent.
28A-26-7. Service on personal representative of a nonresident decedent. A court of this State having jurisdiction of the subject matter and grounds for personal jurisdiction as provided in G.S. 28A-26-6 may exercise personal jurisdiction over a defendant by service of process in accordance with the provisions of G.S. 1A-1, Rule 4(j). (1973, c. 1329, s. […]
§ 28A-26-8 – Duties of personal representative in an ancillary administration.
28A-26-8. Duties of personal representative in an ancillary administration. (a) All assets of estates of nonresident decedents being administered in this State are subject to all claims, allowances and charges existing or established against the estate of the decedent wherever existing or established. (b) An adjudication of a claim rendered in any jurisdiction in favor […]
§ 28A-26-9 – Remission of surplus assets by ancillary personal representative to domiciliary personal representative.
28A-26-9. Remission of surplus assets by ancillary personal representative to domiciliary personal representative. Unless a testator in a will otherwise directs, any assets (including proceeds from the sale of real estate) remaining after payment of claims against the estate of a nonresident decedent being administered by an ancillary personal representative other than the domiciliary personal […]
§ 28A-27-1 – Definitions.
28A-27-1. Definitions. For the purposes of this Article: (1) "Estate" means the gross estate of a decedent as determined for the purpose of the federal estate tax. (2) "Fiduciary" includes a personal representative and a trustee. (3) "Person" means any individual, partnership, association, joint stock company, corporation, governmental agency, including any multiples or combinations of […]