Home/North Carolina/Statutes/Ch. 105: Taxation/Art. 8E: Excise Tax on Conveyances/Subch. I: LEVY OF TAXES/§ 105-228.28
North Carolina Statutes

§ 105-228.28 — Scope

North Carolina § 105-228.28
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 8EExcise Tax on Conveyances
Subch. ILEVY OF TAXES

This text of North Carolina § 105-228.28 (Scope) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.C. Gen. Stat. § 105-228.28 (2026).

Text

This Article applies to every person conveying an interest in real estate located in North Carolina other than a governmental unit or an instrumentality of a governmental unit. (1967, c. 986, s. 1; 1999-28, s. 1.)

Free access — add to your briefcase to read the full text and ask questions with AI

Nearby Sections

15
§ 105-1
Title and purpose of Subchapter
§ 105-1.1
Supremacy of State Constitution
§ 105-103
Unlawful to operate without license
§ 105-105
Persons, firms, and corporations engaged in more than one business to pay tax on each
§ 105-106
Effect of change in name of firm
§ 105-108
Property used in a licensed business not exempt from taxation
§ 105-109
Obtaining license and paying tax
§ 105-109.1
Repealed by Session Laws 1999-337, s. 16
§ 105-113
Repealed by Session Laws 1999-337, s. 17
§ 105-113.10
Manufacturers exempt from paying tax
§ 105-113.105
Purpose
§ 105-113.107
Excise tax on unauthorized substances
§ 105-113.108
Reports; revenue stamps
§ 105-113.109
When tax payable
§ 105-113.11
Recodified as G.S. 105-113.4I, effective November 18, 2021. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; recodified as N.C. Gen. Stat. 105-113.4I by 2021-180, s. 42.13E(b).)
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
North Carolina § 105-228.28, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-228.28.