reglab/housing_qa huggingface dataset:
NC Gen Stat § 28A-25-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 25 - Small Estates.|§ 28A-25-2 - Effect of affidavit.

 28A-25-2. Effect of affidavit.The person paying, delivering, transferring or issuing personal property or the evidence thereof pursuant to an affidavit meeting the requirements of G.S. 28A-25-1(a) or G.S. 28A-25-1.1(a) is discharged and released to the same extent as if the person dealt with a duly qualified personal representative of the decedent. A lessor or lessor's agent of the demised premises that, at the direction of an affiant authorized pursuant to G.S. 28A-25-1(d) or G.S. 28A-25-1.1(d), removes, throws away, or otherwise disposes of the personal property located in demised premises is discharged and released to the same extent as if the lessor dealt with a duly qualified personal representative of the decedent. The person or lessor is not required to see to the application of the personal property or evidence thereof or to inquire into the truth of any statement in the affidavit. If any person to whom an affidavit is delivered refuses to pay, deliver, transfer, or issue any personal property or evidence thereof, it may be recovered or its payment, delivery, transfer, or issuance compelled upon proof of their right in an action brought for that purpose by or on behalf of the persons entitled thereto. The court costs and attorney's fee incident to the action shall be taxed against the person whose refusal to comply with the provisions of G.S. 28A-25-1(a) or G.S. 28A-25-1.1(a) made the action necessary. The heir or creditor to whom payment, delivery, transfer or issuance is made is answerable and accountable therefor to any duly qualified personal representative or collector of the decedent's estate or to any other person having an interest in the estate.  (1973, c. 1329, s. 3; 1985, c. 651, s. 3; 1987, c. 670, s. 2; 2011-344, s. 4; 2021-71, s. 2.5.)
NC Gen Stat § 28A-25-3 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 25 - Small Estates.|§ 28A-25-3 - Disbursement and distribution of property collected by affidavit.

 28A-25-3. Disbursement and distribution of property collected by affidavit.(a) If there has been no personal representative or collector appointed by the clerk of superior court, the affiant who has collected personal property of the decedent by affidavit pursuant to G.S. 28A-25-1 or G.S. 28A-25-1.1 shall:(1) Disburse and distribute the same in the following order:a. To the payment of the surviving spouse's year's allowance and the children's year's allowance assigned in accordance with G.S. 30-15 through G.S. 30-33;b. To the payment of the debts and claims against the estate of the decedent in the order of priority set forth in G.S. 28A-19-6, or to the reimbursement of any person who has already made payment thereof;c. To the distribution of the remainder of the personal property to the persons entitled thereto under the provisions of the will or of the Intestate Succession Act; and(2) File an affidavit with the clerk of superior court that the affiant has collected the personal property of the decedent and the manner in which the affiant has disbursed and distributed the same. This final affidavit shall be filed within 90 days of the date of filing of the qualifying affidavit provided for in G.S. 28A-25-1 or G.S. 28A-25-1.1. If the affiant cannot file the final affidavit within 90 days, the affiant shall file a report with the clerk within that time period stating the affiant's reasons. Upon determining that the affiant has good reason not to file the final affidavit within 90 days, the clerk may extend the time for filing up to one year from the date of filing the qualifying affidavit.(b) Nothing in this section shall be construed as changing the rule of G.S. 28A-15-1 and G.S. 28A-15-5 rendering both real and personal property, without preference or priority, available for the discharge of debts and other claims against the estate of the decedent. If it appears that it may be in the best interest of the estate to sell, lease, or mortgage any real property to obtain money for the payment of debts or other claims against the decedent's estate, the affiant shall petition the clerk of superior court for the appointment of a personal representative to conclude the administration of the decedent's estate pursuant to G.S. 28A-25-5.  (1973, c. 1329, s. 3; 1983, c. 711, s. 1; 1985, c. 651, s. 4; 1987, c. 670, s. 3; 1989, c. 407, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-25-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 25 - Small Estates.|§ 28A-25-4 - Clerk may compel compliance.

 28A-25-4. Clerk may compel compliance.If any affiant who has collected personal property of the decedent by affidavit pursuant to G.S. 28A-25-1 or G.S. 28A-25-1.1 shall fail to make distribution or file affidavit as required by G.S. 28A-25-3, the clerk of superior court may, upon motion of the clerk of superior court or at the request of any interested person, issue an attachment against the affiant for a contempt and commit the affiant until the affiant makes proper distribution and files the affidavit. In addition to or in lieu of filing this attachment, the clerk may require the affiant to post a bond conditioned as provided in G.S. 28A-8-2.  (1973, c. 1329, s. 3; 1983, c. 711, s. 2; 1985, c. 651, s. 5; 1987, c. 670, s. 4; 1989, c. 407, s. 4; 2011-344, s. 4.)
NC Gen Stat § 28A-25-5 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 25 - Small Estates.|§ 28A-25-5 - Subsequently appointed personal representative or collector.

 28A-25-5. Subsequently appointed personal representative or collector.Nothing in this Article shall preclude any interested person, including the affiant, from petitioning the clerk of superior court for the appointment of a personal representative or collector to conclude the administration of the decedent's estate. If such is done, the affiant who has been collecting personal property by affidavit shall cease to do so, shall deliver all assets in the affiant's possession to the personal representative, and shall render a proper accounting to the personal representative or collector. A copy of the accounting shall also be filed with the clerk having jurisdiction over the personal representative or collector.  (1973, c. 1329, s. 3; 1975, c. 300, s. 10; 1985, c. 651, s. 6; 1987, c. 670, s. 5; 2011-344, s. 4.)
NC Gen Stat § 28A-26-1 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 26 - Foreign Personal Representatives and Ancillary Administration.|§ 28A-26-1 - Domiciliary and ancillary probate and administration.

 28A-26-1. Domiciliary and ancillary probate and administration.The domiciliary, or original, administration of the estates of all decedents domiciled in North Carolina at the time of death shall be under the jurisdiction of this State and of a proper clerk of superior court in this State, and the original probate of all wills of such persons shall be in this State. Any administration of the estate and any probate of a will of such decedents outside North Carolina shall be ancillary only. All assets, except real estate (but including proceeds from the sale of real estate), subject to ancillary administration in a jurisdiction outside North Carolina shall, to the extent such assets are not necessary for the requirements of such ancillary administration, be transferred and delivered by the ancillary personal representative to the duly qualified personal representative in this State for administration and distribution by the domiciliary personal representative, and the domiciliary personal representative in this State shall have the duty of collecting all such assets from the ancillary personal representative. The receipt of the domiciliary personal representative shall fully acquit the ancillary personal representative with respect to the assets covered thereby. The domiciliary personal representative in North Carolina shall have the exclusive right and duty to pay all federal and North Carolina taxes owed by the estate of such decedent and to make proper distribution of all assets including those collected from the ancillary personal representative. (1963, c. 634; 1973, c. 1329, s. 3.)
NC Gen Stat § 28A-26-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 26 - Foreign Personal Representatives and Ancillary Administration.|§ 28A-26-2 - Payment of debt and delivery of property to domiciliary personal representative of a nonresident decedent without ancillary administration in this State.

 28A-26-2. Payment of debt and delivery of property to domiciliary personal representative of a nonresident decedent without ancillary administration in this State.(a) At any time after the expiration of 60 days from the death of a nonresident decedent, any resident of this State indebted to the estate of the nonresident decedent or having possession or control of personal property, or of an instrument evidencing a debt, obligation, stock or chose in action belonging to the estate of the nonresident decedent may pay the debt or deliver the personal property, or the instrument evidencing the debt, obligation, stock or chose in action, to the domiciliary personal representative of the nonresident decedent upon being presented with a certified or exemplified copy of the domiciliary personal representative's letters of appointment and an affidavit made by or on behalf of the domiciliary personal representative stating:(1) The date of the death of the nonresident decedent;(2) That to the best of the domiciliary personal representative's knowledge no administration, or application or petition therefor, is pending in this State;(3) That the domiciliary personal representative is entitled to payment or delivery.(b) Payment or delivery made in good faith on the basis of the proof of appointment as domiciliary personal representative of a nonresident decedent and an affidavit meeting the requirements of subsection (a) constitutes a release to the same extent as if payment or delivery had been made to an ancillary personal representative.(c) Payment or delivery under this section shall not be made if a resident creditor of the nonresident decedent has, by registered or certified mail, notified the resident debtor of the nonresident decedent or the resident having possession of the personal property belonging to the nonresident decedent that the debt should not be paid nor the property delivered to the domiciliary personal representative of the nonresident decedent. If no ancillary administrator qualifies within 90 days from the date of the notice, however, the resident debtor may pay the debt or deliver the property directly to the nonresident domiciliary personal representative as set forth in subsection (a) of this section.  (1973, c. 1329, s. 3; 1975, c. 300, s. 11; 2011-344, s. 4.)
NC Gen Stat § 28A-26-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 26 - Foreign Personal Representatives and Ancillary Administration.|§ 28A-26-4 - Bonds.

 28A-26-4. Bonds.(a) Subject to the exception in subsection (b), any personal representative, including a domiciliary personal representative, who is granted ancillary letters of administration in this State must satisfy the bond requirements prescribed in Article 8 of this Chapter.(b) Where a citizen or subject of a foreign country, or of any other state or territory of the United States, by will sufficient according to the laws of this State, and duly probated and recorded in the proper county, devises to that person's executor, with power to sell and convey, real property situated in this State in trust for a person named in the will, the power being vested in the executor as such trustee, the executor may execute the power without giving bond in this State.  (1911, c. 176; C.S., s. 37; Ex. Sess. 1920, c. 86; 1945, c. 652; 1957, c. 320; 1969, c. 1067, ss. 1, 2; 1973, c. 1329, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-26-5 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 26 - Foreign Personal Representatives and Ancillary Administration.|§ 28A-26-5 - Authority of domiciliary personal representative of a nonresident decedent.

 28A-26-5. Authority of domiciliary personal representative of a nonresident decedent.The domiciliary personal representative of the nonresident decedent after qualifying as ancillary personal representative in this State is authorized to administer the North Carolina estate of the nonresident decedent in accordance with the provisions of this Chapter. (1973, c. 1329, s. 3.)
NC Gen Stat § 28A-26-6 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 26 - Foreign Personal Representatives and Ancillary Administration.|§ 28A-26-6 - Jurisdiction.

 28A-26-6. Jurisdiction.(a) A domiciliary personal representative of a nonresident decedent may invoke the jurisdiction of the courts of this State after qualifying as ancillary personal representative in this State except that the domiciliary personal representative may invoke such jurisdiction prior to qualification for the purpose of appealing from a decision of the clerk of superior court regarding a question of qualification.(b) A domiciliary personal representative of a nonresident decedent submits to the jurisdiction of the courts of this State:(1) As provided in G.S. 1-75.4, or(2) By receiving payment of money or taking delivery of personal property under G.S. 28A-26-2; or(3) By acceptance of ancillary letters of administration in this State under G.S. 28A-26-3; or(4) By doing any act as personal representative in this State which if done as an individual would have given the State jurisdiction over the personal representative as an individual.  (1973, c. 1329, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-26-7 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 26 - Foreign Personal Representatives and Ancillary Administration.|§ 28A-26-7 - Service on personal representative of a nonresident decedent.

 28A-26-7. Service on personal representative of a nonresident decedent.A court of this State having jurisdiction of the subject matter and grounds for personal jurisdiction as provided in G.S. 28A-26-6 may exercise personal jurisdiction over a defendant by service of process in accordance with the provisions of G.S. 1A-1, Rule 4(j). (1973, c. 1329, s. 3.)
NC Gen Stat § 28A-26-8 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 26 - Foreign Personal Representatives and Ancillary Administration.|§ 28A-26-8 - Duties of personal representative in an ancillary administration.

 28A-26-8. Duties of personal representative in an ancillary administration.(a) All assets of estates of nonresident decedents being administered in this State are subject to all claims, allowances and charges existing or established against the estate of the decedent wherever existing or established.(b) An adjudication of a claim rendered in any jurisdiction in favor of or against any personal representative of the estate of a nonresident decedent is binding on the ancillary personal representative in this State and on all parties to the litigation.(c) Limitations on presentation of claims shall be governed by the provisions of this Chapter except that creditors residing in the domiciliary state barred by the statutes of that state may not file claims in an ancillary administration in this State.(d) In the payment of claims by the ancillary administrator, the following rules shall apply:(1) If the value of the entire estate, wherever administered, equals or exceeds family exemptions and allowances, prior charges and claims against the entire estate, the claims allowed in this State shall be paid in full from assets in this State, if such assets are sufficient for the purpose.(2) If such total exemptions, allowances, charges and claims exceed the value of the entire estate, the claims allowed in this State shall be paid their proper percentage pro rata by class, if assets in this State are sufficient for the purpose.(3) If assets in this State are inadequate for either of the purposes stated in subdivisions (1) or (2) above, the claims allowed in this State shall be paid, pro rata by class, to the extent the local assets will permit.(4) If the value of the entire estate, wherever administered, is insufficient to pay all exemptions and allowances, prior charges and claims against the entire estate, the priority for order of payment established by the law of the domicile will prevail. (1973, c. 1329, s. 3; 1975, c. 19, ss. 10, 11.)
NC Gen Stat § 28A-26-9 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 26 - Foreign Personal Representatives and Ancillary Administration.|§ 28A-26-9 - Remission of surplus assets by ancillary personal representative to domiciliary personal representative.

 28A-26-9. Remission of surplus assets by ancillary personal representative to domiciliary personal representative.Unless a testator in a will otherwise directs, any assets (including proceeds from the sale of real estate) remaining after payment of claims against the estate of a nonresident decedent being administered by an ancillary personal representative other than the domiciliary personal representative shall be transferred and delivered to the domiciliary personal representative or, if none, to the court in the domicile of the decedent which has jurisdiction to administer the estate. (1973, c. 1329, s. 3.)
NC Gen Stat § 28A-27-1 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 27 - Apportionment of Federal Estate Tax.|§ 28A-27-1 - Definitions.

 28A-27-1. Definitions.For the purposes of this Article:(1) "Estate" means the gross estate of a decedent as determined for the purpose of the federal estate tax.(2) "Fiduciary" includes a personal representative and a trustee.(3) "Person" means any individual, partnership, association, joint stock company, corporation, governmental agency, including any multiples or combinations of the foregoing as, for example, individuals as joint tenants.(4) "Person interested in the estate" means any person, including a personal representative, guardian, or trustee, entitled to receive, or who has received, from a decedent while alive or by reason of the death of a decedent any property or interest therein included in the decedent's taxable estate.(5) "State" means any state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico.(6) "Tax" means the net Federal Estate Tax due, after application of any available unified transfer tax credit, and interest and penalties imposed in addition to the tax. (1985 (Reg. Sess., 1986), c. 878, s. 1.)
NC Gen Stat § 28A-27-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 27 - Apportionment of Federal Estate Tax.|§ 28A-27-2 - Apportionment.

 28A-27-2. Apportionment.   (a) Except as otherwise provided in subsection (b) of this section, or in G.S. 28A-27-5, G.S. 28A-27-6, or G.S. 28A-27-8, the tax shall be apportioned among all persons interested in the estate in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values as finally determined for federal estate tax purposes shall be used for the purposes of this computation.(b) In the event the decedent's will provides a method of apportionment of the tax different from the method provided in subsection (a) above, the method described in the will shall control. However, in the case of any will executed on or after October 1, 1986, a general direction in the will that taxes shall not be apportioned, whether or not referring to this Article, but shall be paid from the residuary portion of the estate shall not, unless specifically stated otherwise, apply to taxes imposed on assets which are includible in the valuation of the decedent's gross estate for federal estate tax purposes only by reason of Sections 2041, 2042 or 2044 of the Internal Revenue Code of 1954 or corresponding provisions of any subsequent tax law. In the case of an estate administered under any will executed on or after October 1, 1986, in the event that the estate tax computation involves assets described in the preceding sentence, unless specifically stated otherwise, apportionment shall be made against such assets and the tax so apportioned shall be recovered from the persons receiving such assets as provided in Sections 2206, 2207 or 2207A of the Internal Revenue Code of 1954 or corresponding provisions of any subsequent tax law. (1985 (Reg. Sess., 1986), c. 878, s. 1; 1987, c. 694, s. 1.)
NC Gen Stat § 28A-27-3 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 27 - Apportionment of Federal Estate Tax.|§ 28A-27-3 - Procedure for determining apportionment.

 28A-27-3. Procedure for determining apportionment.(a) The personal representative of a decedent shall determine the apportionment of the tax.(b) If the personal representative finds that it is inequitable to apportion interest and penalties in the manner provided in this Article because such interest or penalties were imposed due to the fault of one or more persons interested in the estate, the personal representative may direct apportionment thereon in the manner the personal representative finds equitable.(c) The expenses reasonably incurred by the personal representative in connection with the apportionment of the tax shall be apportioned as provided for taxes under this Article. If the personal representative finds that it is inequitable to apportion the expenses because such expenses were incurred because of the fault of one or more persons interested in the estate, the personal representative may direct other more equitable apportionment.  (1985 (Reg. Sess., 1986), c. 878, s. 1; 2011-344, s. 4.)
NC Gen Stat § 28A-27-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 27 - Apportionment of Federal Estate Tax.|§ 28A-27-4 - Uncollected tax.

 28A-27-4. Uncollected tax.The personal representative shall not be under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person until the expiration of the six months next following final determination of the tax. A personal representative who institutes the suit or proceeding within a reasonable time after the six months' period shall not be subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectable at a time following the death of the decedent but thereafter became uncollectable. If the personal representative cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable shall be apportioned among the other persons interested in the estate who are subject to apportionment. The apportionment shall be made in the proportion that the value of the interest of each remaining person interested in the estate bears to the total value of the interests of all remaining persons interested in the estate. (1985 (Reg. Sess., 1986), c. 878, s. 1.)