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Repealed Eff.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.