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NOTE: The Statutes on the North Carolina General Assembly website reflect changes made in the 2016 Regular Session. The changes do not include the 4th Special Session held in December 2016. The changes from all Sessions are listed in the NC Statutes and Session Laws affected by ratified bills documents.

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North Carolina General Statutes
Chapter 28A: Administration of Decedents' Estates.

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Article 1 - Definitions and Other General Provisions. [HTML] [RTF]
G.S. 28A-1-1 28A-1-1. Definitions.[HTML] [RTF]
G.S. 28A-1-2 28A-1-2. Repealed by Session Laws 1979, c. 88, s. 2.[HTML] [RTF]
Article 2 - Jurisdiction for Probate of Wills and Administration of Estates of Decedents. [HTML] [RTF]
G.S. 28A-2-1 28A-2-1. Clerk of superior court.[HTML] [RTF]
G.S. 28A-2-2 28A-2-2. Assistant clerk of superior court.[HTML] [RTF]
G.S. 28A-2-3 28A-2-3. Jurisdiction where clerk interested.[HTML] [RTF]
G.S. 28A-2-4 28A-2-4. Subject matter jurisdiction of the clerk of superior court in estate proceedings.[HTML] [RTF]
G.S. 28A-2-5 28A-2-5. Subject matter jurisdiction of the clerk of superior court in special proceedings.[HTML] [RTF]
G.S. 28A-2-6 28A-2-6. Commencement of estate proceedings, pleadings, consolidation, and joinder.[HTML] [RTF]
G.S. 28A-2-7 28A-2-7. Representation of parties.[HTML] [RTF]
G.S. 28A-2-8 28A-2-8. Waiver of notice.[HTML] [RTF]
G.S. 28A-2-9 28A-2-9. Appeals of estate proceedings and special proceedings.[HTML] [RTF]
G.S. 28A-2-10 28A-2-10. Approval of settlement agreements by the clerk.[HTML] [RTF]
Article 2A - Probate of Will. [HTML] [RTF]
G.S. 28A-2A-1 28A-2A-1. Executor may apply for probate.[HTML] [RTF]
G.S. 28A-2A-2 28A-2A-2. Executor failing, beneficiary may apply.[HTML] [RTF]
G.S. 28A-2A-3 28A-2A-3. Clerk to notify devisees of probate of wills.[HTML] [RTF]
G.S. 28A-2A-4 28A-2A-4. Clerk shall compel production of will.[HTML] [RTF]
G.S. 28A-2A-5 28A-2A-5. What shown on application for probate.[HTML] [RTF]
G.S. 28A-2A-6 28A-2A-6. Proof and examination in writing.[HTML] [RTF]
G.S. 28A-2A-7 28A-2A-7. Probate in solemn form.[HTML] [RTF]
G.S. 28A-2A-8 28A-2A-8. Manner of probate of attested written will.[HTML] [RTF]
G.S. 28A-2A-9 28A-2A-9. Manner of probate of holographic will.[HTML] [RTF]
G.S. 28A-2A-10 28A-2A-10. Manner of probate of nuncupative will.[HTML] [RTF]
G.S. 28A-2A-11 28A-2A-11. Probate of wills of members of the Armed Forces of the United States.[HTML] [RTF]
G.S. 28A-2A-12 28A-2A-12. Probate conclusive until vacated; substitution of consolidated bank as executor or trustee under will.[HTML] [RTF]
G.S. 28A-2A-13 28A-2A-13. Wills filed in clerk's office; certified copies filed for real property in other counties.[HTML] [RTF]
G.S. 28A-2A-14 28A-2A-14. Validation of wills heretofore certified and recorded.[HTML] [RTF]
G.S. 28A-2A-15 28A-2A-15. Certified copy of will proved in another state or country.[HTML] [RTF]
G.S. 28A-2A-16 28A-2A-16. Examination of witnesses by affidavit.[HTML] [RTF]
G.S. 28A-2A-17 28A-2A-17. Certified copy of will of nonresident recorded.[HTML] [RTF]
G.S. 28A-2A-18 28A-2A-18. Probates validated where proof taken by commissioner or another clerk.[HTML] [RTF]
G.S. 28A-2A-19 28A-2A-19. Probates in another state before 1860 validated.[HTML] [RTF]
G.S. 28A-2A-20 28A-2A-20. Validation of wills recorded without probate by subscribing witnesses.[HTML] [RTF]
G.S. 28A-2A-21 28A-2A-21. Validation of wills admitted on oath of one subscribing witness.[HTML] [RTF]
G.S. 28A-2A-22 28A-2A-22. Validation of probates of wills when witnesses examined before notary public; acts of deputy clerks validated.[HTML] [RTF]
G.S. 28A-2A-23 28A-2A-23. Validation of wills when recorded without order of probate or registration upon oath and examination of subscribing witness or witnesses.[HTML] [RTF]
Article 2B - Living Probate. [HTML] [RTF]
G.S. 28A-2B-1 28A-2B-1. Establishment before death that a will or codicil is valid.[HTML] [RTF]
G.S. 28A-2B-2 28A-2B-2. Venue.[HTML] [RTF]
G.S. 28A-2B-3 28A-2B-3. Contents of petition for will validity.[HTML] [RTF]
G.S. 28A-2B-4 28A-2B-4. Declaration by court; bar to caveat.[HTML] [RTF]
G.S. 28A-2B-5 28A-2B-5. Confidentiality.[HTML] [RTF]
G.S. 28A-2B-6 28A-2B-6. Costs and attorneys' fees.[HTML] [RTF]
Article 3 - Venue for Probate of Wills and Administration of Estates of Decedents. [HTML] [RTF]
G.S. 28A-3-1 28A-3-1. Proper county.[HTML] [RTF]
G.S. 28A-3-2 28A-3-2. Proceedings to determine venue.[HTML] [RTF]
G.S. 28A-3-3 28A-3-3. Procedure after determination of improper appointment.[HTML] [RTF]
G.S. 28A-3-4 28A-3-4. Liability of personal representative appointed in improper county.[HTML] [RTF]
G.S. 28A-3-5 28A-3-5. Waiver of venue.[HTML] [RTF]
Article 4 - Qualification and Disqualification for Letters Testamentary and Letters of Administration. [HTML] [RTF]
G.S. 28A-4-1 28A-4-1. Order of persons qualified to serve.[HTML] [RTF]
G.S. 28A-4-2 28A-4-2. Persons disqualified to serve as personal representative.[HTML] [RTF]
Article 5 - Renunciation by Personal Representative [HTML] [RTF]
G.S. 28A-5-1 28A-5-1. Renunciation by executor.[HTML] [RTF]
G.S. 28A-5-2 28A-5-2. Renunciation of right to administer.[HTML] [RTF]
Article 6 - Appointment of Personal Representative. [HTML] [RTF]
G.S. 28A-6-1 28A-6-1. Application for letters; grant of letters.[HTML] [RTF]
G.S. 28A-6-2 28A-6-2. Letters issued without notice; exceptions.[HTML] [RTF]
G.S. 28A-6-3 28A-6-3. Appointment of successor to personal representative.[HTML] [RTF]
G.S. 28A-6-4 28A-6-4. Right to contest appointment; procedure.[HTML] [RTF]
G.S. 28A-6-5 28A-6-5. Letters not subject to collateral attack.[HTML] [RTF]
Article 7 - Oath. [HTML] [RTF]
G.S. 28A-7-1 28A-7-1. Oath required before letters issue.[HTML] [RTF]
Article 8 - Bond. [HTML] [RTF]
G.S. 28A-8-1 28A-8-1. Bond required before letters issue; when bond not required.[HTML] [RTF]
G.S. 28A-8-1.1 28A-8-1.1. Deposited money; exclusion in computing amount of bond.[HTML] [RTF]
G.S. 28A-8-2 28A-8-2. Provisions of bond.[HTML] [RTF]
G.S. 28A-8-3 28A-8-3. Modification of bond requirements.[HTML] [RTF]
G.S. 28A-8-4 28A-8-4. Failure to give additional bond; letters revoked.[HTML] [RTF]
G.S. 28A-8-5 28A-8-5. Rights of surety in danger of loss.[HTML] [RTF]
G.S. 28A-8-6 28A-8-6. Action against obligors on bond of personal representative.[HTML] [RTF]
Article 9 - Revocation of Letters. [HTML] [RTF]
G.S. 28A-9-1 28A-9-1. Revocation after hearing.[HTML] [RTF]
G.S. 28A-9-2 28A-9-2. Summary revocation.[HTML] [RTF]
G.S. 28A-9-3 28A-9-3. Effect of revocation.[HTML] [RTF]
G.S. 28A-9-4 28A-9-4. Appeal; stay effected.[HTML] [RTF]
G.S. 28A-9-5 28A-9-5. Interlocutory orders.[HTML] [RTF]
G.S. 28A-9-6 28A-9-6. Appointment of successor to personal representative or collector whose letters have been revoked; when not required.[HTML] [RTF]
G.S. 28A-9-7 28A-9-7. Rights and duties devolve on successor.[HTML] [RTF]
Article 10 - Resignation. [HTML] [RTF]
G.S. 28A-10-1 28A-10-1. Clerk's power to accept resignation.[HTML] [RTF]
G.S. 28A-10-2 28A-10-2. Contents of petition; notice.[HTML] [RTF]
G.S. 28A-10-3 28A-10-3. Statement of account; record of conduct.[HTML] [RTF]
G.S. 28A-10-4 28A-10-4. Hearing; order.[HTML] [RTF]
G.S. 28A-10-5 28A-10-5. When resignation becomes effective.[HTML] [RTF]
G.S. 28A-10-6 28A-10-6. Appeal; stay effected.[HTML] [RTF]
G.S. 28A-10-7 28A-10-7. Rights and duties devolve on successor.[HTML] [RTF]
G.S. 28A-10-8 28A-10-8. When appointment of successor to personal representative who has resigned is not required.[HTML] [RTF]
Article 11 - Collectors. [HTML] [RTF]
G.S. 28A-11-1 28A-11-1. Appointment and qualifications of collectors.[HTML] [RTF]
G.S. 28A-11-2 28A-11-2. Oath and bond.[HTML] [RTF]
G.S. 28A-11-3 28A-11-3. Duties and powers of collectors.[HTML] [RTF]
G.S. 28A-11-4 28A-11-4. When collectors' powers cease; settlement of accounts.[HTML] [RTF]
G.S. 28A-11-5 28A-11-5. Compensation.[HTML] [RTF]
Article 12 - Public Administrator. [HTML] [RTF]
G.S. 28A-12-1 28A-12-1. Appointment and term.[HTML] [RTF]
G.S. 28A-12-2 28A-12-2. Oath of office.[HTML] [RTF]
G.S. 28A-12-3 28A-12-3. Qualification and bond.[HTML] [RTF]
G.S. 28A-12-4 28A-12-4. When public administrator shall apply for letters.[HTML] [RTF]
G.S. 28A-12-5 28A-12-5. Powers and duties.[HTML] [RTF]
G.S. 28A-12-6 28A-12-6. Removal from office.[HTML] [RTF]
G.S. 28A-12-7 28A-12-7. Procedure after removal from office.[HTML] [RTF]
G.S. 28A-12-8 28A-12-8. Compensation.[HTML] [RTF]
Article 13 - Representative's Powers, Duties and Liabilities. [HTML] [RTF]
G.S. 28A-13-1 28A-13-1. Time of accrual of duties and powers.[HTML] [RTF]
G.S. 28A-13-2 28A-13-2. General duties; relation to persons interested in estate.[HTML] [RTF]
G.S. 28A-13-3 28A-13-3. Powers of a personal representative or fiduciary.[HTML] [RTF]
G.S. 28A-13-4 28A-13-4. Continuance of farming operations of deceased persons.[HTML] [RTF]
G.S. 28A-13-5 28A-13-5. Personal representatives hold in joint tenancy.[HTML] [RTF]
G.S. 28A-13-6 28A-13-6. Exercise of powers of joint personal representatives by one or more than one.[HTML] [RTF]
G.S. 28A-13-7 28A-13-7. Powers and duties of successor personal representative.[HTML] [RTF]
G.S. 28A-13-8 28A-13-8. Powers and duties of administrator with will annexed.[HTML] [RTF]
G.S. 28A-13-9 28A-13-9. Powers of surviving personal representative.[HTML] [RTF]
G.S. 28A-13-10 28A-13-10. Liability of personal representative.[HTML] [RTF]
Article 14 - Notice to Creditors. [HTML] [RTF]
G.S. 28A-14-1 28A-14-1. Notice for claims.[HTML] [RTF]
G.S. 28A-14-1.1 28A-14-1.1. Validation of certain notices.[HTML] [RTF]
G.S. 28A-14-2 28A-14-2. Proof of notice.[HTML] [RTF]
G.S. 28A-14-3 28A-14-3. Personal notice to creditor.[HTML] [RTF]
Article 15 - Assets; Discovery of Assets. [HTML] [RTF]
G.S. 28A-15-1 28A-15-1. Assets of the estate generally.[HTML] [RTF]
G.S. 28A-15-2 28A-15-2. Title and possession of property.[HTML] [RTF]
G.S. 28A-15-3 28A-15-3. Nonexoneration of encumbered property.[HTML] [RTF]
G.S. 28A-15-4 28A-15-4. Encumbered assets.[HTML] [RTF]
G.S. 28A-15-5 28A-15-5. Order in which assets appropriated; abatement.[HTML] [RTF]
G.S. 28A-15-6 28A-15-6. Federal income tax refunds joint returns.[HTML] [RTF]
G.S. 28A-15-7 28A-15-7. Federal income tax refunds separate returns.[HTML] [RTF]
G.S. 28A-15-8 28A-15-8. State income tax returns.[HTML] [RTF]
G.S. 28A-15-9 28A-15-9. Excess funds.[HTML] [RTF]
G.S. 28A-15-9.1 28A-15-9.1: Repealed by Session Laws 2011-326, s. 6, effective June 27, 2011.[HTML] [RTF]
G.S. 28A-15-10 28A-15-10. Assets of decedent's estate for limited purposes.[HTML] [RTF]
G.S. 28A-15-11 28A-15-11. Debt due from personal representative not discharged by appointment.[HTML] [RTF]
G.S. 28A-15-12 28A-15-12. Actions to recover property of decedent.[HTML] [RTF]
G.S. 28A-15-13 28A-15-13. Opening and inventory of decedent's safe-deposit box.[HTML] [RTF]
Article 16 - Sales or Leases of Personal Property. [HTML] [RTF]
G.S. 28A-16-1 28A-16-1. Sales or leases without court order.[HTML] [RTF]
G.S. 28A-16-2 28A-16-2. Sales or leases by court order.[HTML] [RTF]
G.S. 28A-16-3 28A-16-3. Sales of household furnishings.[HTML] [RTF]
Article 17 - Sales, Leases or Mortgages of Real Property. [HTML] [RTF]
G.S. 28A-17-1 28A-17-1. Sales of real property.[HTML] [RTF]
G.S. 28A-17-2 28A-17-2. Contents of petition for sale.[HTML] [RTF]
G.S. 28A-17-3 28A-17-3. Petition for partition.[HTML] [RTF]
G.S. 28A-17-4 28A-17-4. Heirs and devisees necessary parties.[HTML] [RTF]
G.S. 28A-17-5 28A-17-5. Property subject to sale; conveyance by deceased in fraud of creditors.[HTML] [RTF]
G.S. 28A-17-6 28A-17-6. Adverse claimant to be heard; procedure.[HTML] [RTF]
G.S. 28A-17-7 28A-17-7. Order granted if petition not denied; public or private sale; procedure for sale.[HTML] [RTF]
G.S. 28A-17-8 28A-17-8. Under power in will, sales public or private.[HTML] [RTF]
G.S. 28A-17-9 28A-17-9. Death of vendor under contract; representative to convey.[HTML] [RTF]
G.S. 28A-17-10 28A-17-10. Title in personal representative for estate; he or successor to convey.[HTML] [RTF]
G.S. 28A-17-11 28A-17-11. Personal representative may lease or mortgage.[HTML] [RTF]
G.S. 28A-17-12 28A-17-12. Sale, lease or mortgage of real property by heirs or devisees.[HTML] [RTF]
G.S. 28A-17-13 28A-17-13. Prior validating acts.[HTML] [RTF]
Article 18 - Actions and Proceedings. [HTML] [RTF]
G.S. 28A-18-1 28A-18-1. Survival of actions to and against personal representative.[HTML] [RTF]
G.S. 28A-18-2 28A-18-2. Death by wrongful act of another; recovery not assets.[HTML] [RTF]
G.S. 28A-18-3 28A-18-3. To sue or defend in representative capacity.[HTML] [RTF]
G.S. 28A-18-4 28A-18-4. Service on or appearance of one binds all.[HTML] [RTF]
G.S. 28A-18-5 28A-18-5. When creditors may sue on claim; execution in such action.[HTML] [RTF]
G.S. 28A-18-6 28A-18-6. Service by publication on executor without bond.[HTML] [RTF]
G.S. 28A-18-7 28A-18-7. Execution by successor in office.[HTML] [RTF]
G.S. 28A-18-8 28A-18-8. Action to continue, though letters revoked.[HTML] [RTF]
Article 19 - Claims against the Estate. [HTML] [RTF]
G.S. 28A-19-1 28A-19-1. Manner of presentation of claims.[HTML] [RTF]
G.S. 28A-19-2 28A-19-2. Further information or affidavit of claim may be required.[HTML] [RTF]
G.S. 28A-19-3 28A-19-3. Limitations on presentation of claims.[HTML] [RTF]
G.S. 28A-19-4 28A-19-4. Payment of claims and charges.[HTML] [RTF]
G.S. 28A-19-5 28A-19-5. Contingent or unliquidated claims.[HTML] [RTF]
G.S. 28A-19-6 28A-19-6. Order of payment of claims.[HTML] [RTF]
G.S. 28A-19-7 28A-19-7. Satisfaction of claims other than by payment.[HTML] [RTF]
G.S. 28A-19-8 28A-19-8. Funeral expenses of decedent.[HTML] [RTF]
G.S. 28A-19-9 28A-19-9. Gravestone and burial place authorized.[HTML] [RTF]
G.S. 28A-19-10 28A-19-10. Perpetual care of cemetery lot.[HTML] [RTF]
G.S. 28A-19-11 28A-19-11. Pleading statute of limitations.[HTML] [RTF]
G.S. 28A-19-12 28A-19-12. Claims due representative not preferred.[HTML] [RTF]
G.S. 28A-19-13 28A-19-13. No preference within class.[HTML] [RTF]
G.S. 28A-19-14 28A-19-14. Claims not due rebated.[HTML] [RTF]
G.S. 28A-19-15 28A-19-15. Disputed claim may be referred.[HTML] [RTF]
G.S. 28A-19-16 28A-19-16. Disputed claim not referred barred in three months.[HTML] [RTF]
G.S. 28A-19-17 28A-19-17. No lien by suit against representative.[HTML] [RTF]
G.S. 28A-19-18 28A-19-18. When costs against representative allowed.[HTML] [RTF]
G.S. 28A-19-19 28A-19-19. Claims for equitable distribution.[HTML] [RTF]
Article 20 - Inventory. [HTML] [RTF]
G.S. 28A-20-1 28A-20-1. Inventory within three months.[HTML] [RTF]
G.S. 28A-20-2 28A-20-2. Compelling the inventory.[HTML] [RTF]
G.S. 28A-20-3 28A-20-3. Supplemental inventory.[HTML] [RTF]
G.S. 28A-20-4 28A-20-4. Employment of appraisers.[HTML] [RTF]
Article 21 - Accounting. [HTML] [RTF]
G.S. 28A-21-1 28A-21-1. Annual accounts.[HTML] [RTF]
G.S. 28A-21-2 28A-21-2. Final accounts.[HTML] [RTF]
G.S. 28A-21-2.1 28A-21-2.1: Reserved for future codification purposes.[HTML] [RTF]
G.S. 28A-21-2.2 28A-21-2.2. Final accounting by limited personal representative.[HTML] [RTF]
G.S. 28A-21-3 28A-21-3. What accounts must contain.[HTML] [RTF]
G.S. 28A-21-3.1 28A-21-3.1: Repealed by Session Laws 2011-326, s. 6, effective June 27, 2011.[HTML] [RTF]
G.S. 28A-21-4 28A-21-4. Clerk may compel account.[HTML] [RTF]
G.S. 28A-21-5 28A-21-5. Vouchers presumptive evidence.[HTML] [RTF]
G.S. 28A-21-6 28A-21-6. Permissive notice of final accounts.[HTML] [RTF]
Article 22 - Distribution. [HTML] [RTF]
G.S. 28A-22-1 28A-22-1. Scheme of distribution; testate and intestate estates.[HTML] [RTF]
G.S. 28A-22-2 28A-22-2. Shares of after-born and after-adopted children.[HTML] [RTF]
G.S. 28A-22-3 28A-22-3. Special proceeding against unknown heirs of decedent before distribution of estate.[HTML] [RTF]
G.S. 28A-22-4 28A-22-4. Distribution to nonresident trustee only upon appointment of process agent.[HTML] [RTF]
G.S. 28A-22-5 28A-22-5. Distribution of assets in kind in satisfaction of devises and transfers in trust.[HTML] [RTF]
G.S. 28A-22-6 28A-22-6. Agreements with taxing authorities to secure benefit of federal marital deduction.[HTML] [RTF]
G.S. 28A-22-7 28A-22-7. Distribution to parent or guardian of a minor.[HTML] [RTF]
G.S. 28A-22-8 28A-22-8. Executor or trustee; discretion over distributions.[HTML] [RTF]
G.S. 28A-22-9 28A-22-9. Distribution to known but unlocated devisees or heirs.[HTML] [RTF]
G.S. 28A-22-10 28A-22-10. Distribution of assets of inoperative trust.[HTML] [RTF]
G.S. 28A-22-11 28A-22-11. Agreements with heirs.[HTML] [RTF]
Article 23 - Settlement. [HTML] [RTF]
G.S. 28A-23-1 28A-23-1. Settlement after final account filed.[HTML] [RTF]
G.S. 28A-23-2 28A-23-2. Payment into court of fund due minor.[HTML] [RTF]
G.S. 28A-23-3 28A-23-3. Commissions allowed personal representatives; representatives guilty of misconduct or default.[HTML] [RTF]
G.S. 28A-23-4 28A-23-4. Counsel fees allowable to attorneys serving as representatives.[HTML] [RTF]
G.S. 28A-23-5 28A-23-5. Reopening administration.[HTML] [RTF]
Article 24 - Uniform Simultaneous Death Act. [HTML] [RTF]
G.S. 28A-24-1 28A-24-1. Definitions.[HTML] [RTF]
G.S. 28A-24-2 28A-24-2. Requirement of survival by 120 hours.[HTML] [RTF]
G.S. 28A-24-3 28A-24-3. Co-owners with right of survivorship; requirement of survival by 120 hours.[HTML] [RTF]
G.S. 28A-24-4 28A-24-4. Survival of an event; 120-hour period not applicable.[HTML] [RTF]
G.S. 28A-24-5 28A-24-5. Victim deemed to survive slayer.[HTML] [RTF]
G.S. 28A-24-6 28A-24-6. Exceptions to the 120-hour survival requirement.[HTML] [RTF]
G.S. 28A-24-7 28A-24-7. Evidence of death or status.[HTML] [RTF]
G.S. 28A-24-8 28A-24-8. Protection of payors, bona fide purchasers, and other third parties; personal liability of recipient.[HTML] [RTF]
Article 25 - Small Estates. [HTML] [RTF]
G.S. 28A-25-1 28A-25-1. Collection of property by affidavit when decedent dies intestate.[HTML] [RTF]
G.S. 28A-25-1.1 28A-25-1.1. Collection of property by affidavit when decedent dies testate.[HTML] [RTF]
G.S. 28A-25-2 28A-25-2. Effect of affidavit.[HTML] [RTF]
G.S. 28A-25-3 28A-25-3. Disbursement and distribution of property collected by affidavit.[HTML] [RTF]
G.S. 28A-25-4 28A-25-4. Clerk may compel compliance.[HTML] [RTF]
G.S. 28A-25-5 28A-25-5. Subsequently appointed personal representative or collector.[HTML] [RTF]
G.S. 28A-25-6 28A-25-6. Payment to clerk of money owed decedent.[HTML] [RTF]
G.S. 28A-25-7 28A-25-7. Removal of tangible personal property by landlord after death of residential tenant.[HTML] [RTF]
Article 26 - Foreign Personal Representatives and Ancillary Administration. [HTML] [RTF]
G.S. 28A-26-1 28A-26-1. Domiciliary and ancillary probate and administration.[HTML] [RTF]
G.S. 28A-26-2 28A-26-2. Payment of debt and delivery of property to domiciliary personal representative of a nonresident decedent without ancillary administration in this State.[HTML] [RTF]
G.S. 28A-26-3 28A-26-3. Ancillary administration.[HTML] [RTF]
G.S. 28A-26-4 28A-26-4. Bonds.[HTML] [RTF]
G.S. 28A-26-5 28A-26-5. Authority of domiciliary personal representative of a nonresident decedent.[HTML] [RTF]
G.S. 28A-26-6 28A-26-6. Jurisdiction.[HTML] [RTF]
G.S. 28A-26-7 28A-26-7. Service on personal representative of a nonresident decedent.[HTML] [RTF]
G.S. 28A-26-8 28A-26-8. Duties of personal representative in an ancillary administration.[HTML] [RTF]
G.S. 28A-26-9 28A-26-9. Remission of surplus assets by ancillary personal representative to domiciliary personal representative.[HTML] [RTF]
Article 27 - Apportionment of Federal Estate Tax. [HTML] [RTF]
G.S. 28A-27-1 28A-27-1. Definitions.[HTML] [RTF]
G.S. 28A-27-2 28A-27-2. Apportionment.[HTML] [RTF]
G.S. 28A-27-3 28A-27-3. Procedure for determining apportionment.[HTML] [RTF]
G.S. 28A-27-4 28A-27-4. Uncollected tax.[HTML] [RTF]
G.S. 28A-27-5 28A-27-5. Exemptions, deductions, and credits.[HTML] [RTF]
G.S. 28A-27-6 28A-27-6. No apportionment between temporary and remainder interests.[HTML] [RTF]
G.S. 28A-27-7 28A-27-7. Fiduciary's rights and duties.[HTML] [RTF]
G.S. 28A-27-8 28A-27-8. Difference with Federal Estate Tax Law.[HTML] [RTF]
G.S. 28A-27-9 28A-27-9. Effective date.[HTML] [RTF]
Article 28 - Summary Administration. [HTML] [RTF]
G.S. 28A-28-1 28A-28-1. Summary administration where spouse is sole beneficiary.[HTML] [RTF]
G.S. 28A-28-2 28A-28-2. Petition.[HTML] [RTF]
G.S. 28A-28-3 28A-28-3. Clerk's order.[HTML] [RTF]
G.S. 28A-28-4 28A-28-4. Effect of order.[HTML] [RTF]
G.S. 28A-28-5 28A-28-5. Effect of payment.[HTML] [RTF]
G.S. 28A-28-6 28A-28-6. Spouse's assumption of liabilities.[HTML] [RTF]
G.S. 28A-28-7 28A-28-7. Right to petition for appointment of personal representative; discharge of spouse's liability.[HTML] [RTF]
Article 29 - Notice to Creditors Without Estate Administration. [HTML] [RTF]
G.S. 28A-29-1 28A-29-1. Notice to creditors without estate administration.[HTML] [RTF]
G.S. 28A-29-2 28A-29-2. Petition.[HTML] [RTF]
G.S. 28A-29-3 28A-29-3. Effect of appointment.[HTML] [RTF]
G.S. 28A-29-4 28A-29-4. Presentation, payment, and limitation of claims.[HTML] [RTF]
G.S. 28A-29-5 28A-29-5. Right to petition for appointment of personal representative.[HTML] [RTF]