North Carolina Statutes
§ 105-238 — Tax a debt
North Carolina § 105-238
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 9General Administration; Penalties and Remedies
Subch. ILEVY OF TAXES
This text of North Carolina § 105-238 (Tax a debt) 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. § 105-238 (2026).
Text
Every tax imposed by this Subchapter, and all increases, interest, and penalties thereon, shall become, from the time it is due and payable, a debt from the person, firm, or corporation liable to pay the same to the State of North Carolina. (1939, c. 158, s. 909.)
§ 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.
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Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10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 payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-238, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-238.