§ 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 […]
§ 28A-27-2 – Apportionment.
28A-27-2. Apportionment. (a) Except as otherwise provided in subsection (b) of this section, or in G.S. 28A-27-5, G.S. 28A-27-6, or G.S. 28A-27-8, the tax shall be apportioned among all persons interested in the estate in the proportion that the value of the interest of each person interested in the estate bears to the total value […]
§ 28A-27-3 – Procedure for determining apportionment.
28A-27-3. Procedure for determining apportionment. (a) The personal representative of a decedent shall determine the apportionment of the tax. (b) If the personal representative finds that it is inequitable to apportion interest and penalties in the manner provided in this Article because such interest or penalties were imposed due to the fault of one or […]
§ 28A-27-4 – Uncollected tax.
28A-27-4. Uncollected tax. The personal representative shall not be under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person until the expiration of the six months next following final determination of the tax. A personal representative who institutes […]
§ 28A-27-5 – Exemptions, deductions, and credits.
28A-27-5. Exemptions, deductions, and credits. (a) Any interest for which a deduction or exemption is allowed under the federal revenue laws in determining the value of the decedent’s net taxable estate, such as property passing to or in trust for a surviving spouse and gifts or devises for charitable, public, or similar purposes, shall not […]
§ 28A-25-6 – Payment to clerk of money owed decedent.
28A-25-6. Payment to clerk of money owed decedent. (a) As an alternative to the small estate settlement procedures of this Article, any person indebted to a decedent may satisfy such indebtedness by paying the amount of the debt to the clerk of the superior court of the county of the domicile of the decedent: (1) […]
§ 28A-25-7 – Removal of tangible personal property by landlord after death of residential tenant.
28A-25-7. Removal of tangible personal property by landlord after death of residential tenant. (a) When a decedent who is the sole occupant of a dwelling unit dies leaving tangible personal property in the dwelling unit, the landlord may take possession of the property upon the filing of an affidavit that complies with the provisions of […]
§ 28A-26-1 – Domiciliary and ancillary probate and administration.
28A-26-1. Domiciliary and ancillary probate and administration. The domiciliary, or original, administration of the estates of all decedents domiciled in North Carolina at the time of death shall be under the jurisdiction of this State and of a proper clerk of superior court in this State, and the original probate of all wills of such […]
§ 28A-26-2 – Payment of debt and delivery of property to domiciliary personal representative of a nonresident decedent without ancillary administration in this State.
28A-26-2. Payment of debt and delivery of property to domiciliary personal representative of a nonresident decedent without ancillary administration in this State. (a) At any time after the expiration of 60 days from the death of a nonresident decedent, any resident of this State indebted to the estate of the nonresident decedent or having possession […]