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.