§ 105-32.1. Definitions.
Article1A.
Estate Taxes.
§ 105‑32.1. Definitions.
The following definitionsapply in this Article:
(1) Code. Defined inG.S. 105‑228.90.
(2) Personalrepresentative. The person appointed by the clerk of superior court underChapter 28A of the General Statutes to administer the estate of a decedent or,if no one is appointed under that Chapter, the person required to file afederal estate tax return for the estate of the decedent.
(3) Secretary. Definedin G.S. 105‑228.90. (1998‑212, s. 29A.2(b).)