North Carolina § 105-228.29 Exemptions

North Carolina Statutes

§ 105-228.29 — Exemptions

North Carolina § 105-228.29

Ch. 105Taxation

Art. 8EExcise Tax on Conveyances

Subch. ILEVY OF TAXES

This text of North Carolina § 105-228.29 (Exemptions) 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. § 105-228.29 (2026).

Text

This Article does not apply to any of the following transfers of an interest in real property:

(1)By operation of law.

(2)By lease for a term of years.

(3)By or pursuant to the provisions of a will.

(4)By intestacy.

(5)By gift.

(6)If no consideration in property or money is due or paid by the transferee to the transferor.

(7)By merger, conversion, or consolidation.

(8)By an instrument securing indebtedness. (1967, c. 986, s. 1; 1999-28, s. 1; 1999-369, s. 5.10(a)-

(c).)

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This Article does not apply to any of the following transfers of an interest in real property:
(1) By operation of law.
(2) By lease for a term of years.
(3) By or pursuant to the provisions of a will.
(4) By intestacy.
(5) By gift.
(6) If no consideration in property or money is due or paid by the transferee to the transferor.
(7) By merger, conversion, or consolidation.
(8) By an instrument securing indebtedness. (1967, c. 986, s. 1; 1999-28, s. 1; 1999-369, s. 5.10(a)-(c).)