{"data":{"id":"us-nc/n.c.-gen.-stat.-105-269.13","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-269.13","heading":"Debts not collectible under North Carolina law.","body":"(a)\tDebts Not Collectible. - The following debts are not collectible and are not subject to execution under Article 28 of Chapter 1 of the General Statutes or any other provision of law:\n(1)\tA loan made by a person who does not comply with G.S. 105-88.\n(2)\tA debt owed to a retailer described in subsection (b) of this section as the result of the purchase of tangible personal property.\n(b)\tRetailer. - A debt owed to a retailer is subject to this section if all of the following applies to the retailer:\n(1)\tThe retailer meets one or more of the conditions in G.S. 105-164.8(b).\n(2)\tThe retailer is not registered to collect the use tax due under Article 5 of this Chapter on its sales delivered to an address in North Carolina.\n(3)\tThe retailer reported gross sales of at least five million dollars ($5,000,000) on its most recent federal income tax return.\n(c)\tAssignment. - An assignment to a person of a debt listed in subsection (a) of this section is subject to the collection restrictions imposed by this section. (2000-120, s. 9.)","path":["","Article 9. General Administration; Penalties and Remedies."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-269.13.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"24814470081d4400434e22a1c054a74712dcaab1c95888783239218e574e1e77","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-269.12","next":"us-nc/n.c.-gen.-stat.-105-269.14"},"notice":"GroundRules: Original legal text. Not legal advice."}