§ 28A-27-3. Procedure for determining apportionment. - North Carolina Statutes

§28A‑27‑3.  Procedure for determining apportionment.

(a)        The personalrepresentative of a decedent shall determine the apportionment of the tax.

(b)        If the personalrepresentative finds that it is inequitable to  apportion interest andpenalties in the manner provided in this Article because such interest orpenalties were imposed due to the fault of one or more persons interested inthe estate he may direct apportionment thereon in the manner he findsequitable.

(c)        The expensesreasonably incurred by the personal representative in connection with theapportionment of the tax shall be apportioned as provided for taxes under thisArticle. If the personal representative finds that it is inequitable toapportion the expenses because such expenses were incurred because of the faultof one or more persons interested in the estate he may direct other moreequitable apportionment. (1985 (Reg. Sess., 1986), c. 878, s. 1.)