§ 28A-27-8. Difference with Federal Estate Tax Law. - North Carolina Statutes

§28A‑27‑8.  Difference with Federal Estate Tax Law.

If the liabilities of personsinterested in the estate as prescribed by this Article differ from those whichresult under the Federal Estate Tax Law, the liabilities imposed by the federallaw will control and the balance of this Article shall apply as if theresulting liabilities had been prescribed herein. (1985 (Reg. Sess., 1986), c.878, s. 1.)