North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-245
Failure of sheriff to execute order
Official textncleg.gov
If any sheriff of this State shall willfully fail, refuse, or neglect to execute any order directed to him by the Secretary of Revenue and within the time provided in this Subchapter, the official bond of such sheriff shall be liable for the tax, penalty, interest, and cost due by the taxpayer. (1939, c. 158, s. 916; 1973, c. 476, s. 193.)
Source: view the official text
In this article (40 sections)
- 105-241.16 · Judicial review of decision after contested case hearing
- 105-241.17 · Civil action challenging statute as unconstitutional
- 105-241.18 · Class actions
- 105-241.19 · Declaratory judgments, injunctions, and other actions…
- 105-241.20 · Delivery of notice to the taxpayer
- 105-241.21 · Interest on taxes
- 105-241.22 · Collection of tax
- 105-241.23 · Jeopardy assessment and collection
- 105-241.24 · Statute of limitations on collections
- 105-242 · Warrants for collection of taxes; garnishment and attachment;…
- 105-242.1 · Procedure for attachment and garnishment
- 105-242.2 · Personal liability when certain taxes not paid
- 105-243 · Taxes recoverable by action
- 105-243.1 · Collection of tax debts
- 105-244 · Repealed by Session Laws 1998-212, s. 29A.14(o)
- 105-244.1 · Cancellation of certain assessments
- 105-244.2 · Expired pursuant to its own terms, effective January 1, 2010
- 105-244.3 · Sales tax base expansion protection act
- 105-244.4 · Reduction of certain sales tax assessments
- 105-244.4A · Grace period from sales and use tax enforcement actions…
- 105-245 · Failure of sheriff to execute order
- 105-246 · Actions, when tried
- 105-247 · Municipalities not to levy income and inheritance tax
- 105-248 · Purpose of State taxes
- 105-248.1 · Repealed by Session Laws 2007-527, s. 32, effective August…
- 105-249 · Repealed by Session Laws 1998-95, s. 27
- 105-249.1 · Repealed by Session Laws 1998-95, s. 28
- 105-249.2 · Due date extended and penalties waived for certain military…
- 105-249.3 · Repealed by Session Laws 1998-98, s. 19
- 105-250 · Law applicable to foreign corporations
- 105-250.1 · Repealed by Session Laws 1981 (Regular Session, 1982), c.…
- 105-251 · Information required of taxpayer and corrections based on…
- 105-251.1 · Repealed by Session Laws 1991 (Regular Session, 1992), c.…
- 105-251.2 · Compliance informational returns
- 105-252 · Returns required
- 105-252.1 · Use of a TTIN
- 105-253 · Recodified as G.S. 105-242.2 by Session Laws 2008-134, s.…
- 105-254 · Secretary to furnish forms
- 105-254.1 · Identification of veterans on income tax form D-400
- 105-255 · Secretary of Revenue to keep records