N.C. Gen. Stat. » Chapter 105
NC General Statutes

N.C. Gen. Stat. § 105-238 (2026)

Tax a debt

✓ current as of July 2026
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Every tax imposed by this Subchapter, and all increases, interest, and penalties thereon, shall become, from the time it is due and payable, a debt from the person, firm, or corporation liable to pay the same to the State of North Carolina. (1939, c. 158, s. 909.)

 

§ 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.

 

Notes of Decisions
Cited in 2 cases, 1998–2005 · leading case: Coley v. State, 620 S.E.2d 25 (N.C. Ct. App. 2005).
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Coley v. State, 620 S.E.2d 25 (N.C. Ct. App. 2005). · cites it 4× “" N.C. Gen.Stat. § 105-238 (2003). Under N.”
State v. Kennedy, 503 S.E.2d 133 (N.C. Ct. App. 1998). · cites it 5× “” N.C.G.S. § 105-238 (1997) (emphasis added).”
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