North Carolina § 105-461 - Duty of finance officer, etc.

Full text of North Carolina North Carolina General Statutes § 105-461 — Duty of finance officer, etc., with citation guidance and answers to common questions.

§ 105-461. Duty of finance officer, etc.

The finance officer or other proper officer of each local government to which this Subchapter is applicable shall certify each month to the Treasurer of the State of North Carolina a statement of the amount received by the local government direct from the Authority. No local government shall be entitled to receive its distributive share of said fund from the Treasurer of the State of North Carolina until the foregoing information has been properly furnished. If any such local government shall fail to furnish the information herein required within 10 days from and after receipt by it from the Department of Revenue of request for the same, forwarded by registered mail, then and in that event it shall be barred from participating in the benefits provided for the period for which the same is requested. History (1941, c. 85, s. 4; 1973, c. 476, s. 193; 2009-569, s. 3.) Effect of Amendments. - Session Laws 2009-569, s. 3, effective October 1, 2009, substituted "finance officer" for "county accountant" in the section heading and first sentence of the section; deleted former subdivision (1) which read: "Certify to the Department of Revenue and the Treasurer of the State of North Carolina the tax rate fixed by the governing body of such local government immediately upon the fixing of the same"; deleted the former subdivision (2) designation; and made minor stylistic changes.

Source: official North Carolina text · Last verified 2026-08-27

Frequently Asked Questions About North Carolina § 105-461

What does North Carolina General Statutes § 105-461 cover?

Section 105-461 ("Duty of finance officer, etc.") 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 § 105-461?

A common citation format is "North Carolina General Statutes § 105-461" (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 § 105-461 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.