§ 105-238 - Tax a debt.

NC Gen Stat § 105-238 (2019) (N/A)
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105-238. Tax a debt.

Every tax imposed by this Subchapter, and all increases, interest, and penalties thereon, shall become, from the time it is due and payable, a debt from the person, firm, or corporation liable to pay the same to the State of North Carolina.