§ 28A-26-1. Domiciliary and ancillary probate and administration.
Article26.
Foreign PersonalRepresentatives and Ancillary Administration.
§ 28A‑26‑1. Domiciliary and ancillary probate and administration.
The domiciliary, or original,administration of the estates of all decedents domiciled in North Carolina atthe time of death shall be under the jurisdiction of this State and of a properclerk of superior court in this State, and the original probate of all wills ofsuch persons shall be in this State. Any administration of the estate and anyprobate of a will of such decedents outside North Carolina shall be ancillaryonly. All assets, except real estate (but including proceeds from the sale ofreal estate), subject to ancillary administration in a jurisdiction outsideNorth Carolina shall, to the extent such assets are not necessary for therequirements of such ancillary administration, be transferred and delivered bythe ancillary personal representative to the duly qualified personalrepresentative in this State for administration and distribution by thedomiciliary personal representative, and the domiciliary personalrepresentative in this State shall have the duty of collecting all such assetsfrom the ancillary personal representative. The receipt of the domiciliarypersonal representative shall fully acquit the ancillary personalrepresentative with respect to the assets covered thereby. The domiciliarypersonal representative in North Carolina shall have the exclusive right andduty to pay all federal and North Carolina taxes owed by the estate of suchdecedent and to make proper distribution of all assets including thosecollected from the ancillary personal representative. (1963,c. 634; 1973, c. 1329, s. 3.)