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Code · North Carolina · Chapter 105 — Taxation

§ 105-238. Tax a debt.

52 words·~1 min read·/nc/chapter-105/105-238

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§ 105-238. Tax a debt.
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.)
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