North Carolina § 105-353 - Place for collection of taxes.
Full text of North Carolina North Carolina General Statutes § 105-353 — Place for collection of taxes., with citation guidance and answers to common questions.
§ 105-353. Place for collection of taxes.
Taxes shall be payable at the office of the tax collector or at a financial institution with which the taxing unit has contracted for receipt of payment of taxes. For the convenience of taxpayers, the governing body may require the tax collector to be present to collect taxes in person or by deputy at other designated places within the taxing unit at times prescribed by the governing body. If the governing body exercises this authority, the tax collector shall give timely notice of the places and times at which he will be present for collection; this notice shall be published in a newspaper having general circulation in the taxing unit and posted at three or more public places within the taxing unit. History (1939, c. 310, s. 1712; 1971, c. 806, s. 1; 1989, c. 578, s. 2.) Local Modification. - Cleveland: 1989, c. 155, s. 1; Gaston and municipalities and special districts located in that county: 1987 (Reg. Sess., 1988), c. 908; Iredell: 1983, c. 284, s. 4; 1985, c. 570, s. 5; Wake and municipalities and special districts located in that county: 1987 (Reg. Sess., 1988), c. 908.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-353
What does North Carolina General Statutes § 105-353 cover?
Section 105-353 ("Place for collection of taxes.") 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 § 105-353?
A common citation format is "North Carolina General Statutes § 105-353" (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 § 105-353 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.