{"data":{"id":"us-nc/n.c.-gen.-stat.-105-243","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-243","heading":"Taxes recoverable by action.","body":"When requested by the Secretary, the Attorney General must bring an action to recover the amount of tax that is due from a taxpayer and is collectible under G.S. 105-241.22. In the action, the taxpayer may not challenge the liability for the tax. A judgment in the action has the same priority as a tax lien. The judgment is not subject to a claim for a homestead exemption. The action must be brought in one of the following:\n(1)\tThe Superior Court of Wake County.\n(2)\tThe taxpayer's county of residence.\n(3)\tA county where the taxpayer owns real property.\n(4)\tThe county in which the taxpayer has its principal place of business.\n(5)\tA court of competent jurisdiction of another state. (1939, c. 158, s. 914; 1973, c. 476, s. 193; 2007-491, s. 32.)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-243.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"5d41cb6fd31e466c2ac01f7e7680f5f4000d374818c8a520b697cda4d6e930f2","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-242.2","next":"us-nc/n.c.-gen.-stat.-105-243.1"},"notice":"GroundRules: Original legal text. Not legal advice."}