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 The North Carolina legislature repealed the state's estate tax in July 2013.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 can also buy a fishing license in person from a designated fishing license dealer like an outdoor sporting goods store or tackle shop.  A fishing license is not required for children under the age of 10, and most of the licenses are valid 365 days from the date of purchase.