§ 105-32.5. Making installment payments of tax due when federal estate tax is payable in installments.
§105‑32.5. Making installment payments of tax due when federal estate taxis payable in installments.
A personal representative whoelects under section 6166 of the Code to make installment payments of federalestate tax may elect to make installment payments of the tax imposed by thisArticle. An election under this section extends the time for payment of the taxdue in accordance with the extension elected under section 6166 of the Code.Payments of tax are due under this section at the same time and in the sameproportion to the total amount of tax due as payments of federal estate taxunder section 6166 of the Code. Acceleration of payments under section 6166 ofthe Code accelerates the payments due under this section. (1998‑212,s. 29A.2(b).)