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

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§ 105-32.1	Definitions
§ 105-32.2	Estate tax imposed in amount equal to federal state death tax credit
§ 105-32.3	Liability for estate tax
§ 105-32.4	Payment of estate tax
§ 105-32.5	Making installment payments of tax due when federal estate tax is payable in installments
§ 105-32.6	Estate tax is a lien on real property in the estate
§ 105-32.7	Generation-skipping transfer tax
§ 105-32.8	Federal determination that changes the amount of tax payable to the State

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