{"data":{"id":"us-nc/n.c.-gen.-stat.-105-238","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-238","heading":"Tax a debt.","body":"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.)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-238.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"83753a9c731deb4df17972ec36ef17ee49b037a85bcce405451b8e54ec65769a","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-237.1","next":"us-nc/n.c.-gen.-stat.-105-239"},"notice":"GroundRules: Original legal text. Not legal advice."}