Estate and Gift Taxes 

North Carolina General Statutes > Chapter 28A > Article 27 > § 28A-27-7 - Fiduciary's rights and duties

(a) The personal representative may withhold from any property of the decedent in his possession, distributable to any person interested in the estate, the amount of the tax apportioned to his interest. If the property in possession of the personal representative and distributable to any person interested in the estate tax is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the personal representative may recover the deficiency from the person interested in the estate. If the property is not in the possession of the personal representative he may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this Article.

(b) If property held by the fiduciary or other person is distributed prior to final apportionment of the tax, the personal representative may require the distributee to provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the clerk of superior court having jurisdiction of the administration of the estate.

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North Carolina Laws: Estate and Gift Taxes

North Carolina General Statutes Chapter 28A > Article 27 - Apportionment of Federal Estate Tax

North Carolina General Statutes Chapter 105 > Article 1A - Estate Taxes

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U.S. Code > Title 26 > Subtitle B - Estate And Gift Taxes

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