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Form a Business

Applicability.

G.S. 32-62
in effect
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§ 32-62.  Applicability. Regardless of when the trust or fiduciary relationship is created, the provisions of this Article shall apply to all payments made to a fiduciary after January 1, 2005, including payments for compensation earned prior to January 1, 2005. (2004-139, s. 2.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_32/GS_32-62.htmlFetched: 10/19/2026

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