North Carolina Code § 32C-1-118

Agent's resignation; notice.
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Unless the power of attorney provides a different method for an agent's resignation, an agent may resign by giving written notice of resignation to the following:
(1) To the principal if the principal is not incapacitated.
(2) If the principal is incapacitated, to (i) the guardian of the principal's estate, the guardian of the principal's person, or general guardian, if one has been appointed, and (ii) any coagent or, if none, the successor agent next designated.

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