North Carolina General Statutes
Chapter 105 - Taxation
Article 8E - Excise Stamp Tax on Conveyances.

§ 105-228.28 - Scope. - 105-228.28. Scope. This Article applies to every person conveying an...

§ 105-228.29 - Exemptions. - 105-228.29. Exemptions. This Article does not apply to any of...

§ 105-228.30 - Imposition of excise tax; distribution of proceeds. - 105-228.30. Imposition of excise tax; distribution of proceeds. (a) An...

§ 105-228.32 - Instrument must be marked to reflect tax paid. - 105-228.32. Instrument must be marked to reflect tax paid. A...

§ 105-228.33 - Taxes recoverable by action. - 105-228.33. Taxes recoverable by action. A county may recover unpaid...

§ 105-228.35 - Administrative provisions. - 105-228.35. Administrative provisions. Except as otherwise provided in this Article,...

§ 105-228.37 - Refund of overpayment of tax. - 105-228.37. Refund of overpayment of tax. (a) Refund Request. -...