North Carolina Statutes

§ 45-45.2 — Transfer taxes not applicable

North Carolina § 45-45.2
JurisdictionNorth Carolina
Ch. 45Mortgages and Deeds of Trust
Art. 5Miscellaneous Provisions

This text of North Carolina § 45-45.2 (Transfer taxes not applicable) 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. § 45-45.2 (2026).

Text

Notwithstanding any other provision of law, no excise tax on instruments conveying an interest in real property, except that levied by Article 8E of Chapter 105 of the General Statutes, shall apply to instruments conveying an interest in property as the result of foreclosure or in lieu of foreclosure to the holder of the security interest being foreclosed or subject to being foreclosed.

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

Legislative History

(1987, c. 685.)

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
North Carolina § 45-45.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/45/45-45.2.