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North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 105-228.29: Exemptions.

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Where this section sits in the code
  1. Article 8E. Excise Tax on Conveyances.

This Article does not apply to any of the following transfers of an interest in real property:

(1) By operation of law.

(2) By lease for a term of years.

(3) By or pursuant to the provisions of a will.

(4) By intestacy.

(5) By gift.

(6) If no consideration in property or money is due or paid by the transferee to the transferor.

(7) By merger, conversion, or consolidation.

(8) By an instrument securing indebtedness. (1967, c. 986, s. 1; 1999-28, s. 1; 1999-369, s. 5.10(a)-(c).)

Collected 2026-08-27T18:15:52Z. Source file · JSON

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