N.C. Gen. Stat. § 28A-27-8
Current through Session Law 2024-56
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.
N.C. Gen. Stat. § 28A-27-8