{"data":{"id":"us-nc/n.c.-gen.-stat.-105-228.28","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-228.28","heading":"Scope.","body":"This Article applies to every person conveying an interest in real estate located in North Carolina other than a governmental unit or an instrumentality of a governmental unit. (1967, c. 986, s. 1; 1999-28, s. 1.)","path":["","Article 8E. Excise Tax on Conveyances."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.28.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"a9a9079908dfd722a3fe4ae9203dd977768bdd4cd2951d4e451337633b25cfc9","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-228.25-through-105-228.27","next":"us-nc/n.c.-gen.-stat.-105-228.29"},"notice":"GroundRules: Original legal text. Not legal advice."}