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Code · North Carolina · Chapter 105 — Taxation

§ 105-228.29. Exemptions.

90 words·~1 min read·/nc/chapter-105/105-228-29

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§ 105-228.29. Exemptions.
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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