North Carolina § 29-13 - Descent and distribution upon intestacy; 120-hour survivorship requirement, revised simultaneous death act, Article 24, Chapter 28A.

§ 29-13. Descent and distribution upon intestacy; 120-hour survivorship requirement, revised simultaneous death act, Article 24, Chapter 28A.

All the estate of a person dying intestate shall descend and be distributed, subject to the payment of costs of administration and other lawful claims against the estate, and subject to the payment of State inheritance or estate taxes, as provided in this Chapter. The determination of whether an heir has predeceased a person dying intestate shall be made as provided by Article 24 of Chapter 28A of the General Statutes. History (1959, c. 879, s. 1; 1999-337, s. 5; 2007-132, s. 2.) Editor's Note. - Session Laws 1999-337, s. 46, provides: "This act does not affect the rights or liabilities of the State, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal." Effect of Amendments. - Session Laws 2007-132, s. 2, effective October 1, 2007, and applicable to determinations of title to or devolution of property dependent upon the death of an individual occurring on or after that date, added "120-hour survivorship requirement, revised simultaneous death act, Article 24, Chapter 28A " in the section heading, designated the existing provisions as subsection (a), and added subsection (b).