North Carolina § 105-228.32 Instrument must be marked to reflect tax paid

North Carolina Statutes

§ 105-228.32 — Instrument must be marked to reflect tax paid

North Carolina § 105-228.32

Ch. 105Taxation

Art. 8EExcise Tax on Conveyances

Subch. ILEVY OF TAXES

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Bluebook

N.C. Gen. Stat. § 105-228.32 (2026).

Text

A person who presents an instrument for registration must report to the Register of Deeds the amount of tax due. It is the duty of the person presenting the instrument for registration to report the correct amount of tax due. Before the instrument may be recorded, the Register of Deeds must collect the tax due and mark the instrument to indicate that the tax has been paid and the amount of the tax paid. (1967, c. 986, s. 1; 1969, c. 599, s. 1; 1973, c. 476, s. 193; 1999-28, s. 1; 2009-454, s. 2.)

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A person who presents an instrument for registration must report to the Register of Deeds the amount of tax due. It is the duty of the person presenting the instrument for registration to report the correct amount of tax due. Before the instrument may be recorded, the Register of Deeds must collect the tax due and mark the instrument to indicate that the tax has been paid and the amount of the tax paid. (1967, c. 986, s. 1; 1969, c. 599, s. 1; 1973, c. 476, s. 193; 1999-28, s. 1; 2009-454, s. 2.)