§ 105-32.1. Definitions. - North Carolina Statutes

Article1A.

Estate Taxes.

§ 105‑32.1. Definitions.

The following definitionsapply in this Article:

(1)        Code. – Defined inG.S. 105‑228.90.

(2)        Personalrepresentative. – The person appointed by the clerk of superior court underChapter 28A of the General Statutes to administer the estate of a decedent or,if no one is appointed under that Chapter, the person required to file afederal estate tax return for the estate of the decedent.

(3)        Secretary. – Definedin G.S. 105‑228.90. (1998‑212, s. 29A.2(b).)