2023 North Carolina General Statutes 33A-21. Applicability
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This Chapter applies to a transfer within the scope of N.C. Gen. Stat. § 33A-2 made after October 1, 1987, if:
(1) The transfer purports to have been made under the Uniform Gifts to Minors Act of North Carolina; or
(2) The instrument by which the transfer purports to have been made uses in substance the designation “as custodian under the Uniform Gifts to Minors Act” or “as custodian under the Uniform Transfers to Minors Act” of any other state, and the application of this Chapter is necessary to validate the transfer. (1987, c. 563, s. 2.)