§ 47-18.2. Registration of Inheritance and Estate Tax Waiver. - North Carolina Statutes

§47‑18.2.  Registration of Inheritance and Estate Tax Waiver.

An Inheritance and Estate TaxWaiver or other consent to transfer issued by the Secretary of Revenue bearingthe signature of the Secretary of Revenue or the official facsimile signatureof the Secretary of Revenue may be registered by the Register of Deeds in thecounty or counties where the real estate described in the Inheritance andEstate Tax Waiver or consent to transfer is located in the same manner asdeeds, and for the same fees, but no formalities as to acknowledgement,probate, or approval by an officer shall be required.  The name of the decedentowning the real property at death shall appear in the "Grantor"index.  Nothing herein shall require a personal representative or other personinterested in the decedent's estate to register Inheritance and Estate TaxWaivers or consents to transfer. (1987, c. 548, s. 3.)