reglab/housing_qa huggingface dataset:
NC Gen Stat § 28A-27-5 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 27 - Apportionment of Federal Estate Tax.|§ 28A-27-5 - Exemptions, deductions, and credits.

 28A-27-5. Exemptions, deductions, and credits.(a) Any interest for which a deduction or exemption is allowed under the federal revenue laws in determining the value of the decedent's net taxable estate, such as property passing to or in trust for a surviving spouse and gifts or devises for charitable, public, or similar purposes, shall not be included in the computation provided for in G.S. 28A-27-2 to the extent of the allowable deduction or exemption. When such an interest is subject to a prior present interest which is not allowable as a deduction or exemption, such present interest shall not be included in the computation provided for in this Article and no tax shall be apportioned to or paid from principal.(b) Any credit for property previously taxed and any credit for gift taxes or death taxes of a foreign country paid by the decedent or the decedent's estate shall inure to the proportionate benefit of all persons liable to apportionment; provided, however, that if the tax which gives rise to such a credit has in fact been paid by a person interested in the estate, the benefit of such credit shall inure to that person paying the tax.(c) Any credit for inheritance, succession, or estate taxes or taxes in the nature thereof in respect to property or interests includible in the estate shall inure to the benefit of the persons or interests chargeable with the payment thereof to the extent that, or in the proportion that, the credit reduces the tax.(d) To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or devise does not constitute an allowed deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in this Article, and to that extent no apportionment shall be made against the property. This section does not apply in any instance where the result will be to deprive the estate of a deduction otherwise allowable under Section 2053(d) of the Internal Revenue Code of 1954 of the United States or corresponding provisions of any subsequent tax law, relating to deduction for State death taxes on transfers for public, charitable, or religious uses.  (1985 (Reg. Sess., 1986), c. 878, s. 1; 1987, c. 694, ss. 2, 3; 2011-284, s. 21(a), (b); 2011-344, s. 4.)
NC Gen Stat § 28A-27-6 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 27 - Apportionment of Federal Estate Tax.|§ 28A-27-6 - No apportionment between temporary and remainder interests.

 28A-27-6. No apportionment between temporary and remainder interests.No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder. (1985 (Reg. Sess., 1986), c. 878, s. 1.)
NC Gen Stat § 28A-27-7 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 27 - Apportionment of Federal Estate Tax.|§ 28A-27-7 - Fiduciary's rights and duties.

 28A-27-7. Fiduciary's rights and duties.(a) The personal representative may withhold from any property of the decedent in the personal representative's possession, distributable to any person interested in the estate, the amount of the tax apportioned to the person's interest. If the property in possession of the personal representative and distributable to any person interested in the estate tax is insufficient to satisfy the proportionate amount of the tax determined to be due from the person, the personal representative may recover the deficiency from the person interested in the estate. If the property is not in the possession of the personal representative, the personal representative may recover from any person interested in the estate the amount of the tax apportioned to the person in accordance with this Article.(b) If property held by the fiduciary or other person is distributed prior to final apportionment of the tax, the personal representative may require the distributee to provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the clerk of superior court having jurisdiction of the administration of the estate.  (1985 (Reg. Sess., 1986), c. 878, s. 1; 2011-344, s. 4.)
NC Gen Stat § 28A-27-8 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 27 - Apportionment of Federal Estate Tax.|§ 28A-27-8 - Difference with Federal Estate Tax Law.

 28A-27-8. Difference with Federal Estate Tax Law.If the liabilities of persons interested in the estate as prescribed by this Article differ from those which result under the Federal Estate Tax Law, the liabilities imposed by the federal law will control and the balance of this Article shall apply as if the resulting liabilities had been prescribed herein. (1985 (Reg. Sess., 1986), c. 878, s. 1.)
NC Gen Stat § 28A-27-9 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 27 - Apportionment of Federal Estate Tax.|§ 28A-27-9 - Effective date.

 28A-27-9. Effective date.The provisions of this Article shall not apply to taxes due on account of the death of decedents dying prior to October 1, 1986. (1985 (Reg. Sess., 1986), c. 878, s. 1.)
NC Gen Stat § 28A-28-1 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 28 - Summary Administration.|§ 28A-28-1 - Summary administration where spouse is sole beneficiary.

 28A-28-1. Summary administration where spouse is sole beneficiary.When a decedent dies testate or intestate leaving a surviving spouse as the sole devisee or heir, the surviving spouse may file a petition for summary administration with the clerk of superior court of the county where the decedent was domiciled at the time of death. This procedure is available if the decedent died partially testate, provided that the surviving spouse is the sole devisee under the will and the sole heir of the decedent's intestate property. This procedure is not available if the decedent's will provides that it is not available or if the devise to the surviving spouse is in trust rather than outright. (1995, c. 294, s. 1.)
NC Gen Stat § 28A-28-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 28 - Summary Administration.|§ 28A-28-2 - Petition.

 28A-28-2. Petition.(a) The petition shall be signed by the surviving spouse and verified to be accurate and complete to the best of the spouse's knowledge and belief and shall state as follows:(1) The name and address of the spouse and the fact that the spouse is the surviving spouse of the decedent;(2) The name and domicile of the decedent at the time of death;(3) The date and place of death of the decedent;(4) The date and place of marriage of the spouse and the decedent;(5) A description sufficient to identify each tract of real property owned in whole or in part by the decedent at the time of death;(6) A description of the nature of the decedent's personal property and the location of such property, as far as these facts are known or can with reasonable diligence be ascertained;(7) The probable value of the decedent's personal property, so far as the value is known or can with reasonable diligence be ascertained;(8) That no application or petition for appointment of a personal representative is pending or has been granted in this State;(9) That the spouse is the sole devisee or sole heir, or both, of the decedent, and that there is no other devisee or heir; that the decedent's will, if any, does not prohibit summary administration; and that any property passing to the spouse under the will is not in trust;(10) The name and address of any executor or coexecutor named by the will and that, if the decedent died testate, a copy of the petition has been personally delivered or sent by first-class mail by the spouse to the last-known address of any executor or coexecutor named by the will, if different from the spouse;(11) That, to the extent of the value of the property received by the spouse under the will of the decedent or by intestate succession, the spouse assumes all liabilities of the decedent that were not discharged by reason of death and assumes liability for all taxes and valid claims against the decedent or the estate, as provided in G.S. 28A-28-6; and(12) If the decedent died testate, that the decedent's will has been admitted to probate in the court of the proper county; that a duly certified copy of the will has been recorded in each county in which is located any real property owned by the decedent at the time of death; and that a certified copy of the decedent's will is attached to the petition.(b) The petition shall be filed by the clerk upon payment of the fee provided in G.S. 7A-307 and shall be indexed in the index to estates.  (1995, c. 294, s. 1; c. 509, s. 135.2(a); 2011-344, s. 4.)
NC Gen Stat § 28A-28-3 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 28 - Summary Administration.|§ 28A-28-3 - Clerk's order.

 28A-28-3. Clerk's order.If it appears to the clerk that the petition and supporting evidence, if any, comply with the requirements of G.S. 28A-28-2 and on the basis thereof the spouse is entitled to summary administration, the clerk shall enter an order to that effect and no further administration of the estate is necessary. Nothing in this section shall preclude a petition under the provisions of G.S. 28A-28-7(a) or the appointment of a personal representative or a collector under the provisions of Article 6 or Article 11 of this Chapter. (1995, c. 294, s. 1.)
NC Gen Stat § 28A-28-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 28 - Summary Administration.|§ 28A-28-4 - Effect of order.

 28A-28-4. Effect of order.(a) The presentation of a certified copy of the order described in G.S. 28A-28-3 shall be sufficient to require the transfer to the spouse of any property or contract right owned by the decedent at the time of death, including but not limited to: (i) wages and salary; (ii) the title and license to a motor vehicle registered in the name of the decedent owner; (iii) the ownership rights of a savings account, checking account, or certificate of deposit in a bank in the name of the decedent owner; (iv) the ownership rights of a savings account, share certificate, or certificate of deposit in a credit union, building and loan association, or savings and loan association in the name of the decedent owner; and (v) the ownership rights in any stock or security registered on the books of a corporation in the name of the decedent owner.(b) After the entry of the order described in G.S. 28A-28-3, the spouse may convey, lease, sell, or mortgage any real property devised to or inherited by the spouse from the decedent, at public or private sale, upon such terms as the spouse may determine. This section shall not limit any other powers the spouse may have over property devised to or inherited by the spouse from the decedent. The provisions of G.S. 28A-17-12 are not applicable to a conveyance, sale, lease, or mortgage under this subsection. (1995, c. 294, s. 1.)
NC Gen Stat § 28A-28-5 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 28 - Summary Administration.|§ 28A-28-5 - Effect of payment.

 28A-28-5. Effect of payment.The person paying, delivering, transferring, or issuing property or the evidence thereof pursuant to the order described in G.S. 28A-28-3 is discharged and released to the same extent as if the person dealt with a duly qualified personal representative of the decedent. The person is not required to see to the application of the property or evidence thereof or to inquire into the truth of any statement in the petition or order.If any person to whom the order is presented refuses to pay, deliver, transfer, or issue any property or evidence thereof, the property may be recovered or its payment, delivery, transfer, or issuance may be compelled in an action brought for that purpose by the surviving spouse. 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-28-4 made the action necessary. (1995, c. 294, s. 1.)
NC Gen Stat § 28A-28-6 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 28 - Summary Administration.|§ 28A-28-6 - Spouse's assumption of liabilities.

 28A-28-6. Spouse's assumption of liabilities.If the clerk grants the order for summary administration, the spouse shall be deemed to have assumed, to the extent of the value of the property received by the spouse under the will of the decedent or by intestate succession, all liabilities of the decedent that were not discharged by reason of death and liability for all taxes and valid claims against the decedent or the estate. The value of the property is the fair market value of the property on the date of death of the decedent less any liens or encumbrances on the property so received. The spouse may assert any defense, counterclaim, cross-claim, or setoff which would have been available to the decedent if the decedent had not died except for actions listed in G.S. 28A-18-1(b). A spouse shall not be deemed to have assumed any liabilities of the decedent that were discharged by reason of death. (1995, c. 294, s. 1.)
NC Gen Stat § 28A-28-7 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 28 - Summary Administration.|§ 28A-28-7 - Right to petition for appointment of personal representative; discharge of spouse's liability.

 28A-28-7. Right to petition for appointment of personal representative; discharge of spouse's liability.(a) Nothing in this Article shall preclude any person qualified to serve as personal representative pursuant to G.S. 28A-4-1, including the surviving spouse, from petitioning the clerk of superior court for the appointment of a personal representative or collector to administer the decedent's estate. If a personal representative or collector is appointed, the spouse shall render a proper accounting to the personal representative or collector and file a copy of the accounting with the clerk. The spouse shall deliver assets of the decedent's estate, cash, or other property and shall be discharged of liability in accordance with the provisions of subsection (b) of this section.(b) In the event that a personal representative or collector is appointed, the spouse shall be discharged of liability for the debts of the decedent as follows:(1) If the spouse delivers to the personal representative or collector all of the property received by the spouse in the identical form that it was received by the spouse, then the spouse will be discharged of all liability.(2) If the spouse does not deliver to the personal representative or collector all of the property in the identical form that it was received by the spouse, then the spouse shall be discharged of liability as follows:a. For property delivered to the personal representative or collector that is in the identical form that it was received by the spouse, the spouse is discharged to the extent of the fair market value of the property at the time of the decedent's death or the fair market value at the time the property was received by the personal representative or collector, whichever is greater.b. For property delivered to the personal representative or collector that is not in the identical form that it was received by the spouse, the spouse is discharged to the extent of the fair market value of such property at the time it was delivered to the personal representative or collector. (1995, c. 294, s. 1.)
NC Gen Stat § 28A-29-1 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 29 - Notice to Creditors Without Estate Administration.|§ 28A-29-1 - Notice to creditors without estate administration.

 28A-29-1. Notice to creditors without estate administration.When (i) a decedent dies testate or intestate leaving no personal property subject to probate and no real property devised to the personal representative; (ii) a decedent's estate is being administered by collection by affidavit pursuant to Article 25 of this Chapter; (iii) a decedent's estate is being administered under the summary administration provisions of Article 28 of this Chapter; (iv) a decedent's estate consists solely of a motor vehicle that can be transferred by the procedure authorized by G.S. 20-77(b); or (v) a decedent has left assets that may be treated as assets of an estate for limited purposes as described in G.S. 28A-15-10, and no application or petition for appointment of a personal representative is pending or has been granted in this State, any person otherwise qualified to serve as personal representative of the estate pursuant to Article 4 of this Chapter or the trustee then serving under the terms of a revocable trust created by the decedent may file a petition to be appointed as a limited personal representative to provide notice to creditors without administration of an estate before the clerk of superior court of the county where the decedent was domiciled at the time of death. This procedure is not available if the decedent's will provides that it is not available. A limited personal representative shall have the rights and obligations provided for in this Article.  (2009-444, s. 1; 2013-91, s. 1(b).)
NC Gen Stat § 28A-29-2 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 29 - Notice to Creditors Without Estate Administration.|§ 28A-29-2 - Petition.

 28A-29-2. Petition.(a) The application for appointment as limited personal representative shall be in the form of an affidavit sworn to before an officer authorized to administer oaths, signed by the applicant or the applicant's attorney, which may be supported by other proof under oath in writing, all of which shall be recorded and filed by the clerk of superior court, and shall allege all of the following facts:(1) The name and domicile of the decedent at the time of death.(2) The date and place of death of the decedent.(3) That, so far as is known or can with reasonable diligence be ascertained, (i) the decedent left no personal property subject to probate and no real property devised to the personal representative; (ii) the decedent's estate is being administered by collection by affidavit pursuant to Article 25 of this Chapter; (iii) the decedent's estate is being administered under the summary administration provisions of Article 28 of this Chapter; (iv) the decedent's estate consists solely of a motor vehicle that can be transferred by the procedure authorized by G.S. 20-77(b); or (v) the decedent left assets that may be treated as assets of an estate for limited purposes as described in G.S. 28A-15-10.(4) That no application or petition for appointment of a personal representative is pending or has been granted in this State.(b) If it appears to the clerk of superior court that the application and supporting evidence comply with the requirements of subsection (a) of this section and on the basis thereof the clerk finds that the applicant is entitled to appointment, the clerk shall issue letters of limited administration.(c) The petition shall be filed by the clerk upon payment of the fee provided in G.S. 7A-307(a) and shall be indexed in the index to estates.  (2009-444, s. 1; 2013-91, s. 1(c).)
NC Gen Stat § 28A-29-3 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 29 - Notice to Creditors Without Estate Administration.|§ 28A-29-3 - Effect of appointment.

 28A-29-3. Effect of appointment.A limited personal representative appointed under this Article shall provide notice to all persons, firms, and corporations having claims against the decedent, and proof of such notice shall be in accordance with the provisions of Article 14 of this Chapter.  (2009-444, s. 1.)
NC Gen Stat § 28A-29-4 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 29 - Notice to Creditors Without Estate Administration.|§ 28A-29-4 - Presentation, payment, and limitation of claims.

 28A-29-4. Presentation, payment, and limitation of claims.Upon compliance with G.S. 28A-29-3, creditors of the decedent and the decedent's property shall present claims in accordance with the provisions of Article 19 of this Chapter, and creditors failing to file such claims shall be barred as provided in G.S. 28A-19-3. The limited personal representative shall administer claims so presented in accordance with the procedures and priorities provided pursuant to Article 19 of this Chapter. At any time after a claim is presented in accordance with the provisions of this section, the clerk may appoint a personal representative to administer the decedent's estate.  (2009-444, s. 1.)
NC Gen Stat § 28A-29-5 (2021)
2021 North Carolina General Statutes|Chapter 28A - Administration of Decedents' Estates|Article 29 - Notice to Creditors Without Estate Administration.|§ 28A-29-5 - Right to petition for appointment of personal representative.

 28A-29-5. Right to petition for appointment of personal representative.Nothing in this Article shall preclude any person qualified to serve as personal representative pursuant to G.S. 28A-4-1, including the limited personal representative, from petitioning the clerk of superior court for the appointment of a personal representative to administer the decedent's estate.  (2009-444, s. 1.)
NC Gen Stat § 29-1 (2021)
2021 North Carolina General Statutes|Chapter 29 - Intestate Succession|Article 1 - General Provisions.|§ 29-1 - Short title.

 29-1. Short title.This Chapter shall be known and may be cited as the Intestate Succession Act. (1959, c. 879, s. 1.)