§ 105-228.28 Scope
§ 105-228.29 Exemptions
§ 105-228.30 Imposition of excise tax; distribution of proceeds
§ 105-228.32 Instrument must be marked to reflect tax paid
§ 105-228.33 Taxes recoverable by action
§ 105-228.35 Administrative provisions
§ 105-228.37 Refund of overpayment of tax

Terms Used In North Carolina General Statutes > Chapter 105 > Article 8E - Excise Stamp Tax on Conveyances

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.