North Carolina Department of Revenue
XIX. GIFT TAX
G.S. 105-194 - Conforming Change: This statute was amended
to make stylistic changes and to add a reference to the estate tax enacted by
the 1998 session of the General Assembly.
(Effective July 22, 1999; SB 55, s. 33, S.L. 99-337.)
Last modified on: 10/31/07 03:37:13 PM.
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