SUBCHAPTER 3C ‑ GIFT TAX

17 NCAC 03C .0101         DEFINITIONS

17 NCAC 03C .0102         GIFT TAX RETURN: FORM G‑600

History Note:        Authority G.S. 105‑197; 105‑262;

Eff. February 1, 1976;

Amended Eff. October 1, 1991;

Repealed Eff. June 1, 1993.

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

History Note:        Authority G.S. 105‑188; 105‑190; 105-197; 105‑262;

Eff. February 1, 1976;

Amended Eff. February 1, 2005; October 1, 1991;

Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.

17 NCAC 03C .0106         real property: creation of an estate by the entirety

17 NCAC 03C .0107         real property: termination of an estate by the entirety

History Note:        Authority G.S. 105-188; 105-189; 105-262;

Eff. February 1, 1976;

Amended Eff. October 1, 1991;

Repealed Eff. August 1, 2002.

17 NCAC 03C .0108         EXTENSIONS

History Note:        Authority G.S. 105-197; 105-236; 105-262; 105-263;

Eff. June 1, 1993;

Amended Eff. May 1, 2006; August 1, 2002; July 1, 2000; August 1, 1998;

Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A.