1907_public laws_257_15
CHAPTER 256 AN ACT TO AMEND CHAPTER 588 OF THE PUBLIC LAWS OF 1905 The General Assembly of North Carolina do enact: That chapter five hundred and eighty-eight of the Public Laws of one thousand nine hundred and five, relating to raising revenue, be amended so as hereafter to read as follows: SCHEDULE A.
Proportion of tax to be repaid upon certain conditions. Whenever debts shall be proven against the estate of a decedent, after the distribution of legacies from which the inheritance tax has been deducted in compliance with this act, and the legatee is required to refund any portion of the legacy, a proportion of the said tax shall be repaid to him by the executor or administrator if the said tax has not been paid into the State Treasury, or shall be refunded by the State Treasurer if it has been so paid in.