North Carolina Department of Revenue

I. ESTATE TAX

G.S. 105-32.8 - Federal Determinations: This statute was amended to delete a provision stating that a person who fails to report a federal change is subject to the penalties in G.S. 105-236. This deletion clarifies that a personal representative of an estate who fails to file an amended estate tax return after a federal determination is not personally liable for the failure to file penalty imposed under G.S. 105-236(3). The estate remains subject to the penalty.
(Effective July 22, 1999; SB 55, s. 13, S.L. 99-337.)