North Carolina § 28A-27-6 - No apportionment between temporary and remainder interests.
Full text of North Carolina North Carolina General Statutes § 28A-27-6 — No apportionment between temporary and remainder interests., with citation guidance and answers to common questions.
§ 28A-27-6. No apportionment between temporary and remainder interests.
No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder. History (1985 (Reg. Sess., 1986), c. 878, s. 1.) Cross References. - As to the applicability of the provisions of this Article, see G.S. 28A-27-9 .
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 28A-27-6
What does North Carolina General Statutes § 28A-27-6 cover?
Section 28A-27-6 ("No apportionment between temporary and remainder interests.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 28A-27-6?
A common citation format is "North Carolina General Statutes § 28A-27-6" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 28A-27-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.