North Carolina § 105-243 - Taxes recoverable by action.
Full text of North Carolina North Carolina General Statutes § 105-243 — Taxes recoverable by action., with citation guidance and answers to common questions.
§ 105-243. Taxes recoverable by action.
When requested by the Secretary, the Attorney General must bring an action to recover the amount of tax that is due from a taxpayer and is collectible under G.S. 105-241.22 . In the action, the taxpayer may not challenge the liability for the tax. A judgment in the action has the same priority as a tax lien. The judgment is not subject to a claim for a homestead exemption. The action must be brought in one of the following: The Superior Court of Wake County. The taxpayer's county of residence. A county where the taxpayer owns real property. The county in which the taxpayer has its principal place of business. A court of competent jurisdiction of another state. History (1939, c. 158, s. 914; 1973, c. 476, s. 193; 2007-491, s. 32.) Effect of Amendments. - Session Laws 2007-491, s. 32, effective January 1, 2008, rewrote the section. For applicability, see Editor's note.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-243
What does North Carolina General Statutes § 105-243 cover?
Section 105-243 ("Taxes recoverable by action.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-243?
A common citation format is "North Carolina General Statutes § 105-243" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-243 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.