Estate Taxes.
§ 105‑32.1. 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).)