Statutes > North Carolina Statutes > Chapter 105 - Taxation. > § 105-228.28. Scope.

§ 105-228.28. Scope.

Article8E.

Excise Tax onConveyances.

§ 105‑228.28.  Scope.

This Article applies to everyperson conveying an interest in real estate located in North Carolina otherthan a governmental unit or an instrumentality of a governmental unit. (1967,c. 986, s. 1; 1999‑28, s. 1.)