NC General Statutes

N.C. Gen. Stat. § 147-68 (2026)

To receive and disburse moneys; to make reports

✓ current as of July 2026
Find cases: SyfertCases citing this section NCLEGncleg.gov (official) JustiaChapter 147 CornellLII Search CasesGoogle Scholar

(a) It is the duty of the Treasurer to receive all moneys which shall from time to time be paid into the treasury of this State; and to pay all warrants legally drawn on the Treasurer.

(b) No moneys shall be paid out of the treasury except on warrant or pursuant to an electronic transfer initiated by the State, unless one of the following applies:

(1) There is a legislative appropriation or authority to pay the same.

(2) There is an electronic debit initiated by the federal government or by the government of another state to satisfy a bona fide financial obligation of the State.

(c) It shall be the responsibility of the Treasurer to determine that all warrants presented to him for payment are valid and legally drawn on the Treasurer.

(d) Recodified as G.S. 147-69.12(c) by Session Laws 2016-55, s. 4.1(b), effective July 1, 2016, and applicable to all reporting periods beginning on or after that date.

(d1) Repealed by Session Laws 2016-55, s. 4.1(d), effective July 1, 2016, and applicable to all reporting periods beginning on or after that date.

(d2) Repealed by by Session Laws 2021-180, s. 37.12(a), effective November 18, 2021, and applicable to reports submitted on or after that date.

(e) The State Treasurer, in carrying out the responsibilities of this section, shall be independent of any fiscal control exercise by the Director of the Budget or the Department of Administration and shall be responsible to the General Assembly and the people of North Carolina for the efficient and faithful exercise of the responsibilities of his office. The State Treasurer, for all other purposes, is subject to Chapter 143C of the General Statutes. (1868-9, c. 270, s. 71; Code, s. 3356; Rev., s. 5370; C.S., s. 7682; 1955, c. 577; 1957, c. 269, s. 1; 1981 (Reg. Sess., 1982), c. 1282, s. 65; 1983, c. 913, s. 52; 2000-67, s. 24A; 2003-284, s. 28.2(a); 2004-129, s. 46A; 2006-203, s. 118; 2007-323, s. 13.2(b); 2016-55, ss. 4.1(b), (d); 2020-29, s. 5; 2021-180, s. 37.12(a).)

 

Notes of Decisions
Cited in 2 cases, 1991–2020 · leading case: Bailey v. State, 412 S.E.2d 295 (N.C. 1991).
Bailey v. State, 412 S.E.2d 295 (N.C. 1991). · cites it 18× “§ 105-267 or N.C.G.S. § 147-68 in not refunding taxes paid under that Chapter.”
Cooper v. Berger (N.C. 2020). · cites it 6× “00 fees paid to the State Treasurer for the purpose of funding the Law Enforcement Officers’ Retirement and Benefit Fund were, in fact, contained within the State treasury on the grounds that [m]onies paid into the hands of the state treasurer by virtue of a state law become…”
— N.C. Gen. Stat. § 147-68(a) — 1 case
Cooper v. Berger (N.C. 2020). “00 fees paid to the State Treasurer for the purpose of funding the Law Enforcement Officers’ Retirement and Benefit Fund were, in fact, contained within the State treasury on the grounds that [m]onies paid into the hands of the state treasurer by virtue of a state law become…”
— N.C. Gen. Stat. § 147-68(e) — 1 case
Bailey v. State, 412 S.E.2d 295 (N.C. 1991). “§ 105-267 or N.C.G.S. § 147-68 in not refunding taxes paid under that Chapter.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.