§ 105-32.6. Estate tax is a lien on real property in the estate. - North Carolina Statutes

§105‑32.6.  Estate tax is a lien on real property in the estate.

The tax imposed by thisArticle on an estate is a lien on the real property in the estate and on theproceeds of the sale of the real property in the estate. The lien isextinguished when one of the following occurs:

(1)        The personalrepresentative certifies to the clerk of court that no tax is due on the estatebecause this Article does not require an estate tax return to be filed for thatestate.

(2)        The Secretary issuesa certificate stating that the tax liability of the estate has been satisfied.

(3)        For specific realproperty, when the Secretary issues a tax waiver for that property.

(4)        Ten years haveelapsed since the date of the decedent's death. (1998‑212, s.29A.2(b).)