Bill Summaries: S114 (2013-2014 Session)

Tracking:
  • Bill S 114 (2013-2014)
    Summary date: Feb 20 2013 - View summary

    Identical to H 101, filed 2/13/13.

    As the title indicates. Repeals Article 1A, Estate Taxes, of GS Chapter 105. Makes conforming changes to GS 105-241.10 and GS 105-236(a)(5). Effective January 1, 2013, and applies to the estates of decedents dying on or after that date.

     
    Tax
    GS 105

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