{"data":{"id":"us-nc/n.c.-gen.-stat.-105-228.29","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-228.29","heading":"Exemptions.","body":"This Article does not apply to any of the following transfers of an interest in real property:\n(1)\tBy operation of law.\n(2)\tBy lease for a term of years.\n(3)\tBy or pursuant to the provisions of a will.\n(4)\tBy intestacy.\n(5)\tBy gift.\n(6)\tIf no consideration in property or money is due or paid by the transferee to the transferor.\n(7)\tBy merger, conversion, or consolidation.\n(8)\tBy an instrument securing indebtedness. (1967, c. 986, s. 1; 1999-28, s. 1; 1999-369, s. 5.10(a)-(c).)","path":["","Article 8E. Excise Tax on Conveyances."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.29.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"8762f7a4f27fd586d25231521fd6c64e9779a1ec159f3daf74c92653d7a1453a","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-228.28","next":"us-nc/n.c.-gen.-stat.-105-228.30"},"notice":"GroundRules: Original legal text. Not legal advice."}