§ 105-32.4. Payment of estate tax. - North Carolina Statutes

§105‑32.4.  Payment of estate tax.

(a)        Due Date. – Theestate tax imposed by this Article is due when an estate tax return is due. Anestate tax return is due on the date a federal estate tax return is due.

(b)        Filing Return. – Anestate tax return must be filed under this Article if a federal estate taxreturn is required. The return must be filed by the personal representative ofthe estate on a form provided by the Secretary.

(c)        Extension. – Anextension of time to file a federal estate tax return is an automatic extensionof the time to file an estate tax return under this Article. The Secretary may,in accordance with G.S. 105‑263, extend the time for paying the estatetax imposed by this Article or for filing an estate tax return.

(d)        Obtaining AmountDue. – The personal representative of an estate may sell assets in the estateto obtain money to pay the tax imposed by this Article.

(e)        Administration. –Article 9 of this Chapter applies to this Article. (1998‑212, s.29A.2(b).)