North Carolina § 105-244 - 1. Cancellation of certain assessments.
Full text of North Carolina North Carolina General Statutes § 105-244 — 1. Cancellation of certain assessments., with citation guidance and answers to common questions.
§ 105-244. 1. Cancellation of certain assessments.
The Secretary of Revenue is hereby authorized, empowered and directed to cancel and abate all assessments made after October 16, 1940, for or on account of any tax owing to the State of North Carolina and which is payable to the Department of Revenue against any person who was killed while a member of the Armed Forces of the United States or who has a service connected disability as a result of which the United States is paying him disability compensation. This provision shall apply only to assessments made after October 16, 1940, for taxes which were due prior to the time the taxpayer was inducted into the Armed Forces of the United States. If any such assessment is or has been paid, the Secretary of Revenue may refund the amount paid but shall not add thereto any interest. History (1949, c. 392, s. 6; 1973, c. 476, s. 193; 2011-183, s. 73.) Effect of Amendments. - Session Laws 2011-183, s. 73, effective June 20, 2011, substituted "Armed Forces of the United States" for "armed forces" in the first two sentences.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-244
What does North Carolina General Statutes § 105-244 cover?
Section 105-244 ("1. Cancellation of certain assessments.") 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 § 105-244?
A common citation format is "North Carolina General Statutes § 105-244" (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 § 105-244 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.