North Carolina Code § 104A-1

Degrees of kinship; how computed.
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In all cases where degrees of kinship are to be computed, the same shall be computed in accordance with the civil law rule, as follows:
(1) The degrees of lineal kinship of two persons is computed by counting one degree for each person in the line of ascent or descent, exclusive of the person from whom the computing begins; and
(2) The degree of collateral kinship of two persons is computed by commencing with one of the persons and ascending from him to a common ancestor, descending from that ancestor to the other person, and counting one degree for each person in the line of ascent and in the line of descent, exclusive of the person from whom the computation begins, the total to represent the degree of such kinship.

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