Article 1A.
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/nc/chapter-105/1a-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Article 1A.
Estate Taxes.
§ 105-32.1: Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.