NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

 

 

CHAPTER 195

HOUSE BILL 151

 

 

AN ACT TO CHANGE THE PRESENT INHERITANCE TAX DEDUCTION FOR GRAVE MONUMENTS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-9(6), as the same appears in the 1972 Replacement Volume 2D of the General Statutes, is hereby rewritten to read as follows:

"(6)      The amount actually expended for monuments not exceeding the sum of two thousand five hundred dollars ($2,500)."

Sec. 2.  This act shall become effective July 1, 1979.

In the General Assembly read three times and ratified, this the 26th day of March, 1979.