North Carolina General Statutes
Article 5 - Tenancy by the Entirety.
§ 41-57 - Presumption of gift by spouse furnishing consideration.

41-57. Presumption of gift by spouse furnishing consideration.
Except for purposes of equitable distribution as provided under G.S. 50-20 and G.S. 50-21, when an individual furnishing the consideration for real property causes title to be placed in the name of the individual and the individual's spouse, there is a presumption of a gift to the individual's spouse of an entirety interest, which is rebuttable by clear, cogent, and convincing evidence. (2020-50, s. 1(a), (c).)