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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 Repealed by Session Laws 1979, c. 88, s. 2.[HTML] [RTF]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]