GroundRules
N.C. Gen. Stat. § 105-238: Tax a debt.
Where this section sits in the code
- Article 9. General Administration; Penalties and Remedies.
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.)
Collected 2026-08-27T18:15:52Z. Source file · JSON