{"data":{"id":"us-nc/n.c.-gen.-stat.-105-241.24","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-241.24","heading":"Statute of limitations on collections.","body":"The Department may collect a tax for a period of 10 years from the date it becomes collectible under G.S. 105-241.22. The 10-year period may be tolled for the same reasons the enforcement period for a certificate of tax liability may be tolled under G.S. 105-242(c). If the tax is not collected within the time frame authorized under this section, the remaining liability is abated. (2023-12, s. 5.3(a).)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-241.24.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"9a2e79db8f9314561638cb0b3ccbe7977e9cd82a70fb8c7f47a8aa3c9ae3075e","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-241.23","next":"us-nc/n.c.-gen.-stat.-105-242"},"notice":"GroundRules: Original legal text. Not legal advice."}