Taxation – Constitutional – Foreign Trust – N.C. Beneficiaries – Commerce Clause & Due Process – First Impression

Taxation – Constitutional – Foreign Trust – N.C. Beneficiaries – Commerce Clause & Due Process – First Impression (access required)

Kimberly Rice Kaestner 1992 Trust v. North Carolina Department of Revenue The court can find no binding case law upholding the constitutionality of G.S. § 105-160.2, so there is at least a colorable argument that North Carolina’s imposition of a tax on a foreign trust based solely on the presence of a beneficiary in the state does not conform to the Due Process Clause, the Commerce Clause, or N.C. Const. art. 1, § 19.

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