reglab/housing_qa huggingface dataset:
NC Gen Stat § 28A-19-18 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 19 - Claims against the Estate.|§ 28A-19-18 - When costs against representative allowed.

 28A-19-18. When costs against representative allowed.No costs shall be recovered in any action against a personal representative or collector unless it appears that payment was unreasonably delayed or neglected, or that the defendant refused to refer the matter in controversy, in which case the court may award such costs against the defendant personally, or against the estate, as may be just. (1868-9, c. 113, s. 38; Code, s. 1429; Rev., s. 97; C.S., s. 103; 1973, c. 1329, s. 3.)
NC Gen Stat § 28A-19-19 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 19 - Claims against the Estate.|§ 28A-19-19 - Claims for equitable distribution.

 28A-19-19. Claims for equitable distribution.(a) The provisions of G.S. 28A-19-5 and G.S. 28A-19-7 shall not apply to claims for equitable distribution.(b) The personal representative may enter into an agreement, in writing, with a claimant providing for distribution of marital or divisible property, or both, in a manner deemed by the personal representative and the claimant to be equitable. The agreement shall be filed in the clerk's office where the letters were granted and shall be a lawful voucher for the personal representative. The same may be impeached in any proceeding against the personal representative for fraud therein.(c) Unless the claim for equitable distribution has been referred as provided in G.S. 28A-19-15, the claimant may at anytime, subject to the provisions of G.S. 28A-19-16, file an action with the district court for distribution of marital or divisible property in accordance with the provisions of G.S. 50-20. (2003-168, s. 3.)
NC Gen Stat § 28A-20-1 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 20 - Inventory.|§ 28A-20-1 - Inventory within three months.

 28A-20-1. Inventory within three months.Unless the time for filing the inventory has been extended by the clerk of superior court, every personal representative and collector, within three months after the qualification of that personal representative or collector, shall return to the clerk, on oath, a just, true and perfect inventory of all the real and personal property of the deceased, which have come to the hands of the personal representative or collector, or to the hands of any person for the personal representative or collector, which inventory shall be signed by the personal representative or collector and be recorded by the clerk.  (R.C., c. 46, s. 16; 1868-9, c. 113, s. 8; Code, s. 1396; Rev., s. 42; C.S., s. 48; 1973, c. 1329, s. 3; 1975, c. 300, s. 8; 2011-344, s. 4; 2017-158, s. 8.)
NC Gen Stat § 28A-20-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 20 - Inventory.|§ 28A-20-2 - Compelling the inventory.

 28A-20-2. Compelling the inventory.(a) If the inventory specified in G.S. 28A-20-1 is not filed as prescribed, the clerk of superior court must issue an order requiring the personal representative or collector to file it within the time specified in the order, not less than 20 days, or to show cause why the personal representative or collector should not be removed from office. If, after due service of the order, the personal representative or collector does not on or before the return day of the order file such inventory or obtain further time in which to file it, the clerk may remove the personal representative or collector from office or may issue an attachment against the personal representative or collector for a contempt and commit the personal representative or collector until the personal representative or collector files said inventory report.(b) The personal representative or collector shall be personally liable for the costs of any proceeding incident to the personal representative's or collector's failure to file the inventory required by G.S. 28A-20-1. Such costs shall be taxed against the personal representative or collector by the clerk of superior court and may be collected by deduction from any commissions which may be found due the personal representative or collector upon final settlement of the estate.  (1868-9, c. 113, s. 9; Code, s. 1397; Rev., s. 43; C.S., s. 49; 1929, c. 9, s. 1; 1933, c. 100; 1973, c. 1329, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-20-3 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 20 - Inventory.|§ 28A-20-3 - Supplemental inventory.

 28A-20-3. Supplemental inventory.(a) Whenever any property not included in the original inventory report becomes known to any personal representative or collector or whenever the personal representative or collector learns that the valuation or description of any property or interest therein indicated in the original inventory is erroneous or misleading, the personal representative or collector shall prepare and file with the clerk of superior court a supplementary inventory in the same manner as prescribed for the original inventory. The clerk shall record the supplemental report with the original inventory.(b) The making of the supplemental inventory shall be enforced in a manner specified in G.S. 28A-20-2.  (1868-9, c. 113, s. 10; Code, s. 1398; Rev., s. 44; C.S., s. 50; 1973, c. 1329, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-20-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 20 - Inventory.|§ 28A-20-4 - Employment of appraisers.

 28A-20-4. Employment of appraisers.A personal representative or collector may, but shall not be required to, employ qualified and disinterested appraisers to assist in ascertaining the fair market value as of the date of the decedent's death of any asset the value of which may be subject to reasonable doubt. Different persons may be employed to appraise different kinds of assets. The name and address of any appraiser shall be indicated in the inventory with the asset or assets the appraiser appraised.  (1973, c. 1329, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-21-1 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 21 - Accounting.|§ 28A-21-1 - Annual accounts.

 28A-21-1. Annual accounts.Until the final account has been filed pursuant to G.S. 28A-21-2, the personal representative or collector shall, for so long as any of the property of the estate remains in the control, custody or possession of the personal representative or collector, file annually in the office of the clerk of superior court an inventory and account, under oath, of the amount of property received by the personal representative or collector, or invested by the personal representative or collector, and the manner and nature of such investment, and the receipts and disbursements of the personal representative or collector for the past year. Such accounts shall be due 30 days after the expiration of one year from the date of qualification of the personal representative or collector, or if a fiscal year is selected by the fifteenth day of the fourth month after the close of the fiscal year selected by the personal representative or collector, and annually on the same date thereafter. The election of a fiscal year shall be made by the personal representative or collector upon filing of the first annual account. In no event may a personal representative or collector select a fiscal year-end which is more than twelve months from the date of death of the decedent or, in the case of trust administration, the date of the opening of the trust. Any fiscal year selected may not be changed without the permission of the clerk of superior court.The personal representative or collector shall produce vouchers for all payments or verified proof for payments in lieu of vouchers. The clerk of superior court may examine, under oath, such accounting party, or any other person, concerning the receipts, disbursements or any other matter relating to the estate. The clerk of superior court must carefully review and audit such account and, if the clerk approves the account, the clerk must endorse the approval of the clerk thereon, which shall be prima facie evidence of correctness, and cause the same to be recorded.  (C.C.P., s. 478; 1871-2, c. 46; Code, s. 1399; Rev., s. 99; C.S., s. 105; 1957, c. 783, s. 5; 1973, c. 1329, s. 3; 1977, c. 446, s. 1; 1981, c. 955, s. 1; 1987, c. 783, s. 1; 1991, c. 485, s. 1; 2011-344, s. 4; 2017-158, s. 9.)
NC Gen Stat § 28A-21-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 21 - Accounting.|§ 28A-21-2 - Final accounts.

 28A-21-2. Final accounts.(a) Unless the time for filing the final account has been extended by the clerk of superior court, the personal representative or collector must file the final account for settlement within one year after qualifying or within six months after receiving a State estate or inheritance tax release, or in the time period for filing an annual account pursuant to G.S. 28A-21-1, whichever is later.(a1) If no estate or inheritance tax return was required to be filed for the estate, the personal representative or collector shall so certify in the final account filed with the clerk of superior court. Such certification shall list the amount and value of all of the decedent's property and, with respect to real estate, its particular location within or outside the State, including any property transferred by the decedent over which the decedent had retained any interest, or any property transferred within three years prior to the date of the decedent's death, and, after being filed and accepted by the clerk of superior court, shall be prima facie evidence that such property is free from any State inheritance or State estate tax liability. This subsection only applies to estates of decedents who died before January 1, 2013.(a2) The personal representative or collector shall produce vouchers for all payments or verified proof for all payments in lieu of vouchers. With the approval of the clerk of superior court, such account may be filed voluntarily at any time. In all cases, the accounting shall be reviewed, audited, and recorded by the clerk of superior court in the manner prescribed by G.S. 28A-21-1.(b) Except as provided in subsection (a), after the date specified in the general notice to creditors as provided for in G.S. 28A-14-1, if all of the debts and other claims against the estate of the decedent duly presented and legally owing have been paid in the case of a solvent estate or satisfied pro rata according to applicable statutes in the case of an insolvent estate, the personal representative or collector may file the personal representative's or collector's final account to be reviewed, audited and recorded by the clerk of superior court. Nothing in this subsection shall be construed as limiting the right of the surviving spouse or minor children to file for allowances under G.S. 30-15 through 30-18 and the right of a surviving spouse to file for property rights under G.S. 29-30.  (C.C.P., s. 481; Code, s. 1402; Rev., s. 103; C.S., s. 109; 1973, c. 1329, s. 3; 1975, c. 637, s. 5; 1977, c. 446, s. 1; 1979, c. 801, s. 13; 1981, c. 955, s. 2; 1981 (Reg. Sess., 1982), c. 1221, s. 3; 1985, c. 82, s. 3; c. 656, s. 3.1; 1985 (Reg. Sess., 1986), c. 822, s. 3; 1989, c. 770, s. 9; 1999-337, s. 4; 2011-344, s. 4; 2017-158, s. 10; 2017-212, s. 8.3.)
NC Gen Stat § 28A-21-2.2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 21 - Accounting.|§ 28A-21-2.2 - Final accounting by limited personal representative.

 28A-21-2.2. Final accounting by limited personal representative.(a) Filing Requirement. - A limited personal representative appointed pursuant to Article 29 of this Chapter shall file a sworn affidavit or report listing all debts and other claims duly presented to the limited personal representative and providing proof that the debts and other claims were satisfied, compromised, or denied, and that the time for filing suit thereon has expired. The sworn affidavit or report shall be filed within 30 days of the later of the following:(1) The date by which a claim must be presented as set forth in the general notice to creditors provided for in G.S. 28A-14-1.(2) The date by which an action for recovery of a rejected claim must be commenced under G.S. 28A-19-16.(b) Action by Clerk. - The affidavit or report shall be reviewed and recorded by the clerk of superior court. Following the review, the clerk of superior court shall take one of the following actions:(1) Discharge the limited personal representative from office.(2) Require the filing of any additional information or documents determined by the clerk to be necessary to the understanding of the affidavit or report.(3) Order the full administration of the decedent's estate and appoint a personal representative.  (2009-444, s. 2; 2014-115, s. 32.5.)
NC Gen Stat § 28A-21-3 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 21 - Accounting.|§ 28A-21-3 - What accounts must contain.

 28A-21-3. What accounts must contain.Accounts filed with the clerk of superior court pursuant to G.S. 28A-21-1, signed and under oath, shall contain:(1) The period which the account covers and whether it is an annual accounting or a final accounting;(2) The amount and value of the property of the estate according to the inventory and appraisal or according to the next previous accounting, the amount of income and additional property received during the period being accounted for, and all gains from the sale of any property or otherwise;(3) All payments, charges, losses, and distributions;(4) The property on hand constituting the balance of the account, if any; and(5) Such other facts and information determined by the clerk to be necessary to an understanding of the account. (1973, c. 1329, s. 3.)
NC Gen Stat § 28A-21-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 21 - Accounting.|§ 28A-21-4 - Clerk may compel account.

 28A-21-4. Clerk may compel account.If any personal representative or collector fails to account as directed in G.S. 28A-9-3, 28A-21-1 or 28A-21-2 or renders an unsatisfactory account, the clerk of superior court shall, upon motion of the clerk of superior court or upon the request of one or more creditors of the decedent or other interested party, promptly order such personal representative or collector to render a full satisfactory account within 20 days after service of the order. If, after due service of the order, the personal representative or collector does not on or before the return day of the order file such account, or obtain further time in which to file it, the clerk may remove the personal representative or collector from office or may issue an attachment against the personal representative or collector for a contempt and commit the personal representative or collector until the personal representative or collector files said account.  (C.C.P., s. 479; Code, s. 1400; Rev., s. 100; C.S., s. 106; 1933, c. 99; 1973, c. 1329, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-21-5 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 21 - Accounting.|§ 28A-21-5 - Vouchers presumptive evidence.

 28A-21-5. Vouchers presumptive evidence.Vouchers, without other proof, are presumptive evidence of disbursement, unless impeached. If lost, the accounting party must, if required, make oath to that fact setting forth the manner of loss, and state the contents and purport of the voucher. (C.C.P., s. 480; Code, s. 1401; Rev., s. 101; C.S., s. 107; 1973, c. 1329, s. 3.)
NC Gen Stat § 28A-21-6 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 21 - Accounting.|§ 28A-21-6 - Permissive notice of final accounts.

 28A-21-6. Permissive notice of final accounts.The personal representative or collector may, but is not required to, give written notice of a proposed final account pursuant to G.S. 1A-1, Rule 4, to all devisees of the estate in the case of testacy, and to all heirs of the estate in the case of intestacy, of the date and place of filing of such account. In giving written notice, the personal representative shall attach a copy of the proposed final accounting with exhibits made a part thereof, but is not required to include copies of vouchers, account statements, or other supporting evidence submitted to the clerk. If the personal representative or collector elects to provide this notice, the personal representative or collector shall file with the clerk of superior court a certificate indicating that this notice has been given to all devisees and heirs. Notwithstanding any right to appeal an order or judgment under G.S. 1-301.3, any payment, distribution, action, or other matter disclosed on such account or any annual account for the estate attached to the written notice must be objected to by a devisee or heir within 30 days after the receipt of the written notice or will be deemed to be accepted by the devisee or heir.  (2011-344, s. 4; 2012-18, s. 3.8.)
NC Gen Stat § 28A-22-1 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-1 - Scheme of distribution; testate and intestate estates.

 28A-22-1. Scheme of distribution; testate and intestate estates.After the payment of costs of administration, taxes and other valid claims against the decedent's estate, the personal representative shall distribute the remaining assets of the estate in accordance with the terms of decedent's valid probated will or the provisions of Chapter 29 of the General Statutes or as otherwise lawfully authorized. (1973, c. 1329, s. 3.)
NC Gen Stat § 28A-22-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-2 - Shares of after-born and after-adopted children.

 28A-22-2. Shares of after-born and after-adopted children.The share of an after-born or after-adopted child, as provided by G.S. 29-9 and 31-5.5, shall be allotted to the after-born or after-adopted child out of any undevised real or personal property, or out of both, if there is enough such undevised property for that purpose. If there is no undevised real or personal property, or if there is not enough, then the whole of the child's share, or the deficiency, shall be made up from the devised real or personal property, or from both. The portion contributed by a devisee shall bear the same ratio to the devisee's devise as the after-born or after-adopted child's share bears to the net estate.  (1868-9, c. 113, ss. 108, 109; Code, ss. 1536, 1537; Rev., ss. 138, 139; C.S., ss. 141, 142; 1973, c. 1329, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-22-3 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-3 - Special proceeding against unknown heirs of decedent before distribution of estate.

 28A-22-3. Special proceeding against unknown heirs of decedent before distribution of estate.If there may be heirs, born or unborn, of the decedent, other than those known to the personal representative and whose names and residences are unknown, before distributing such estate the personal representative is authorized to institute a special proceeding before the clerk of superior court for the purpose of determining who are the heirs of the decedent. All unknown heirs of the decedent shall be made parties thereto and shall be served with summons by publication as provided by G.S. 1A-1, Rule 4. Upon such service being had, the court shall appoint some discreet person to act as guardian ad litem for said unknown heirs and summons shall issue as to such guardian ad litem. Said guardian ad litem shall file answer on behalf of said unknown heirs and the guardian ad litem may be paid for services of the guardian ad litem such sum as the court may fix, to be paid as other costs out of the estate. Upon the filing of the answer by said guardian ad litem all such unknown heirs shall be before the court for the purposes of the proceeding to the same extent as if each had been personally served with summons. Any judgment entered by the court in such proceeding shall be as binding upon said unknown heirs as if they were personally before the court and any payment or distribution made by the personal representative under orders of the court shall have the effect of fully discharging such personal representative and any sureties on the personal representative's official bond to the full extent of such payment or distribution as ordered.  (1957, c. 1248; 1973, c. 1329, s. 3; 2011-344, s. 4.)
NC Gen Stat § 28A-22-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-4 - Distribution to nonresident trustee only upon appointment of process agent.

 28A-22-4. Distribution to nonresident trustee only upon appointment of process agent.(a) No assets of the estate of a decedent subject to administration in this State shall be delivered or transferred to a trustee of a testamentary trust or an inter vivos trust who is a nonresident of this State who has not appointed a resident agent for the service of civil process for actions or proceedings arising out of the administration of the trust with regard to such property.(b) If property is delivered or transferred to a trustee in violation of this section, process may be served outside this State or by publication, as provided by G.S. 1A-1, Rule 4, and the courts of this State shall have the same jurisdiction over the trustee as might have been obtained by service upon a properly appointed process agent. The provisions of this section with regard to jurisdiction shall be in addition to other means of obtaining jurisdiction permissible under the laws of this State. (1967, c. 947; 1973, c. 1329, s. 3.)
NC Gen Stat § 28A-22-5 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 22 - Distribution.|§ 28A-22-5 - Distribution of assets in kind in satisfaction of devises and transfers in trust.

 28A-22-5. Distribution of assets in kind in satisfaction of devises and transfers in trust.(a) Subject to the provisions of subsection (b) of this section, whenever under any will or trust indenture the executor, trustee or other fiduciary is required to, or has an option to, satisfy a devise or transfer in trust by a transfer of assets of the estate or trust in kind at the values as finally determined for federal estate tax purposes, the executor, trustee or other fiduciary shall, in the absence of contrary provisions in such will or trust indenture, be required to satisfy such devise or transfer by the distribution of assets fairly representative of the appreciation or depreciation in the value of all property available for distribution in satisfaction of such devise or transfer.(b) The provisions of subsection (a) of this section shall not apply unless either:(1) The decedent's surviving spouse is the beneficiary of the devise or trust transfer described in subsection (a) of this section or of the residue of the estate or trust; or(2) Any "skip person", as that term is defined in Chapter 13 of the Internal Revenue Code of 1986, as amended, is or may be a current or future beneficiary of the devise or trust transfer described in subsection (a) of this section or of the residue of the estate or trust, and the value of the decedent's gross estate for federal tax purposes exceeds the value of the decedent's unused generation-skipping tax exemption available under Chapter 13 of the Internal Revenue Code of 1986, as amended.  (1965, c. 764, s. 1; 1973, c. 1329, s. 3; 1995, c. 235, s. 5; 2011-284, s. 17.)