Identical to H 101, filed 2/13/13.
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 Summaries: S114 REPEAL ESTATE TAX.
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Bill S 114 (2013-2014)Summary date: Feb 20 2013 - View Summary