GENERAL ASSEMBLY OF NORTH CAROLINA
1987 SESSION
CHAPTER 837
The General Assembly of North Carolina enacts:
Section 1. G.S. 7A-307(a)(2) is amended by deleting "of the gross estate." in the first sentence and substituting "of the gross estate, not to exceed three thousand dollars ($3,000)."
Sec. 2. G.S. 7A-307(a)(2a) is amended by deleting "of the gross estate" in the first sentence and substituting "of the gross estate, not to exceed three thousand dollars ($3,000),".
Sec. 3. This act shall become effective with respect to estates of decedents dying on or after October 1, 1987.
In the General Assembly read three times and ratified this the 14th day of August, 1987.