NC General Statutes

N.C. Gen. Stat. § 1-440.26 (2026)

To whom garnishment process may be delivered when garnishee is corporation

✓ current as of July 2026
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(a) When the garnishee is a domestic corporation, the copies of the process listed in G.S. 1-440.25 may be delivered to the president or other head, secretary, cashier, treasurer, director, managing agent or local agent of the corporation.

(b) When the garnishee is a foreign corporation, the copies of the  process listed in G.S. 1-440.25 may be delivered only to the president, treasurer or secretary thereof personally and while such officer is within the State, except that

(1) If the corporation has property within this State, or

(2) If the cause of action arose in this State, or

(3) If the plaintiff resides in this State,

the copies of the process may be delivered to any of the persons designated in subsection (a) of this section.

(c) A person receiving or collecting money within this State on behalf of a corporation is deemed to be a local agent of the corporation for the purpose of this section. (1947, c. 693, s. 1.)

 

Notes of Decisions
Cited in 3 cases, 1973–1989 · leading case: Higgins v. Simmons, 376 S.E.2d 449 (N.C. 1989).
Higgins v. Simmons, 376 S.E.2d 449 (N.C. 1989). · cites it 13× “The Court of Appeals examined Corbett’s role as a loan officer in the context of N.C.G.S. § 1-440.26, which governs service of process in garnishment proceedings against corporate garnishees.”
Carolina Paper Co., Inc. v. Bouchelle, 203 S.E.2d 1 (N.C. 1974). · cites it 7× “” • G.S. 1-440.26 pertains to the service of garnishment papers when the garnishee is a domestic corporation.”
Carolina Paper Co. v. Bouchelle, 200 S.E.2d 203 (N.C. Ct. App. 1973). “Lyon (the purchasing agent) does not conveniently fit, at least by nomenclature, into the listed categories of G.S. 1-440.26(a); but a careful analysis of his background and responsibilities manifests sufficient reason why he should, under the facts of this case, be termed a…”
N.C. Gen. Stat. § 1-440.26(a): 3 cases
Higgins v. Simmons, 376 S.E.2d 449 (N.C. 1989). “The Court of Appeals examined Corbett’s role as a loan officer in the context of N.C.G.S. § 1-440.26, which governs service of process in garnishment proceedings against corporate garnishees.”
Carolina Paper Co., Inc. v. Bouchelle, 203 S.E.2d 1 (N.C. 1974). “” • G.S. 1-440.26 pertains to the service of garnishment papers when the garnishee is a domestic corporation.”
Carolina Paper Co. v. Bouchelle, 200 S.E.2d 203 (N.C. Ct. App. 1973). “Lyon (the purchasing agent) does not conveniently fit, at least by nomenclature, into the listed categories of G.S. 1-440.26(a); but a careful analysis of his background and responsibilities manifests sufficient reason why he should, under the facts of this case, be termed a…”
N.C. Gen. Stat. § 1-440.26(c): 1 case
Higgins v. Simmons, 376 S.E.2d 449 (N.C. 1989). “The Court of Appeals examined Corbett’s role as a loan officer in the context of N.C.G.S. § 1-440.26, which governs service of process in garnishment proceedings against corporate garnishees.”
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