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North Carolina Administrative Code (Last Updated: November 13, 2014) |
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TITLE 17. REVENUE |
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CHAPTER 03. INDIVIDUAL INCOME INHERITANCE AND GIFT TAX DIVISION |
| SUBCHAPTER A. DIVISIONAL RULES |
| 17 NCAC 03A .0101-.0103. REPEALED |
| SUBCHAPTER B. INHERITANCE TAX |
| 17 NCAC 03B .0101. DEFINITIONS [REPEALED] |
| 17 NCAC 03B .0102-.0104. REPEALED |
| 17 NCAC 03B .0105. INHERITANCE AND ESTATE TAX WAIVER: FORM A‑108 [REPEALED] |
| 17 NCAC 03B .0106. LOCK BOX RELEASE: FORM A‑109 [REPEALED] |
| 17 NCAC 03B .0107. TRANSFERS IN CONTEMPLATION OF DEATH [REPEALED] |
| 17 NCAC 03B .0108-.0113. REPEALED |
| 17 NCAC 03B .0114. MORTGAGES AGAINST REAL PROPERTY: SCHEDULE Z [REPEALED] |
| 17 NCAC 03B .0201-.0204. REPEALED |
| 17 NCAC 03B .0301. GRANDCHILDREN [REPEALED] |
| 17 NCAC 03B .0302. STEP-GRANDCHILDREN [REPEALED] |
| SUBCHAPTER C. GIFT TAX |
| 17 NCAC 03C .0101-.0102. REPEALED |
| 17 NCAC 03C .0103. LIFE INSURANCE VALUATION STATEMENT: FORM G‑604 |
| 17 NCAC 03C .0104. REMAINDER INTEREST |
| 17 NCAC 03C .0105. REAL PROPERTY: DEED OF GIFT |
| 17 NCAC 03C .0106-.0107. REPEALED |
| 17 NCAC 03C .0108. EXTENSIONS |