North Carolina General Statutes > Chapter 105 > Article 8E – Excise Stamp Tax on Conveyances
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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.