NORTH CAROLINA GENERAL ASSEMBLY
1981 SESSION
CHAPTER 546
HOUSE BILL 981
AN ACT TO AMEND G.S. 36A-53(b) RELATIVE TO AMENDMENT OF TRUST TO MEET THE REQUIREMENTS OF SECTION 2055(e)(2) OF THE INTERNAL REVENUE CODE OF 1954.
The General Assembly of North Carolina enacts:
Section 1. G.S. 36A-53(b) is amended by deleting the phrase "December 31, 1977" each place it appears therein and inserting in lieu thereof the phrase "December 31, 1978".
Sec. 2. This act is effective upon ratification.
In the General Assembly read three times and ratified, this the 11th day of June, 1981.