§ 28A-27-6. No apportionment between temporary and remainder interests. - North Carolina Statutes

§28A‑27‑6.  No apportionment between temporary and remainderinterests.

No interest in income and noestate for years or for life or other temporary interest in any property orfund is subject to apportionment as between the temporary interest and the remainder.The tax on the temporary interest and the tax, if any, on the remainder ischargeable against the corpus of the property or funds subject to the temporaryinterest and remainder. (1985 (Reg. Sess., 1986), c. 878, s. 1.)