N.C. Gen. Stat. § 105-243
Taxes recoverable by action
North Carolina · North Carolina General Statutes Chapter 105 — Chapter 105. · Status: effective
Cite this
- Citation
- N.C. Gen. Stat. § 105-243, Taxes recoverable by action, North Carolina, version 1 as recorded 2026-08-18, yourstate.us, https://yourstate.us/provision/1322239
- Permanent ID
ys:prov:1322239@1- SHA-256
4684de2a3ff81349378b1c933e692ff736b2c3f105b676775403815fe8229883
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Taxes recoverable by action. When requested by the Secretary, the Attorney General must bring an action to recover the amount of tax that is due from a taxpayer and is collectible under G.S. 105-241.22. In the action, the taxpayer may not challenge the liability for the tax. A judgment in the action has the same priority as a tax lien. The judgment is not subject to a claim for a homestead exemption. The action must be brought in one of the following:
(1) The Superior Court of Wake County.
(2) The taxpayer's county of residence.
(3) A county where the taxpayer owns real property.
(4) The county in which the taxpayer has its principal place of business.
(5) A court of competent jurisdiction of another state. (1939, c. 158, s. 914; 1973, c. 476, s. 193; 2007-491, s. 32.)