A retroactive repeal means no estate tax for deaths as of January 1, 2013. The North Carolina legislature repealed the state's estate tax in July 2013. The legislation made the repeal effective retroactively, for deaths on January 1, 2013 or later. Previous to 2013 if a North Carolina resident died with a large estate, it might have owed both federal estate tax and a separate North Carolina estate tax.
All persons age 16 and older are required to have a fishing license. The state offers multi-year, annual and 7-day, 3-day and 1-day fishing license for residents and non-residents. Take advantage of Pennsylvania new smartphone app âFishBoatPAâ, this app will help you better navigate all the stateâs streams and lakes.
1 You must be at least 16 years old and must apply in person at any of the Pennsylvania Department of Transportation (PennDOT) Driver License Centers.  If you are under 18, a duly completed Parent or Guardian Certification Form will be required.