As the title indicates. Repeals Article 1A, Estate Taxes, of GS Chapter 105. Makes conforming changes to GS 105-241.10 and GS 105-236(a)(5). Effective January 1, 2013, and applies to the estates of decedents dying on or after that date.
Bill Summary for S 114 (2013-2014)
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Bill: REPEAL ESTATE TAX.
Summary date:
Feb 20 2013
Bill Information:
| View NCGA Bill Details | 2013-2014 Session |
A BILL TO BE ENTITLED AN ACT TO REPEAL THE ESTATE TAX.Intro. by Barringer, Rucho, Rabon.
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Bill summary
Identical to H 101, filed 2/13/13.