GENERAL ASSEMBLY OF NORTH CAROLINA
1983 SESSION
CHAPTER 1032
AN ACT TO INCREASE THE INHERITANCE TAX CREDIT FOR CLASS A BENEFICIARIES.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-4(b)(1) is amended by deleting the phrase "three thousand one hundred fifty dollars ($3,150)" and inserting in lieu thereof the phrase "four thousand six hundred fifty dollars ($4,650)".
Sec. 2. This act shall become effective July 1, 1985, and shall apply to the estates of decedents dying on or after that date.
In the General Assembly read three times and ratified, this the 29th day of June, 1984.