Article 1A.

Estate Taxes.

105-32.1. (Repealed effective January 1, 2013, and applicable to the estates of decedents dying on or after that date.) Definitions.

The following definitions apply in this Article:

(1) Code. - Defined in G.S. 105-228.90.

(2) Personal representative. - The person appointed by the clerk of superior court under Chapter 28A of the General Statutes to administer the estate of a decedent or, if no one is appointed under that Chapter, the person required to file a federal estate tax return for the estate of the decedent.

(3) Secretary. - Defined in G.S. 105-228.90. (1998-212, s. 29A.2(b); 2013-316, s. 7(a).)