North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-269
Extraterritorial authority to enforce payment
# (a)
The Secretary, with the assistance of the Attorney General, is authorized to bring suits in the courts of other states to collect taxes legally due this State. The officials of other states that extend a like comity to this State are empowered to sue for the collection of taxes in the courts of this State. A certificate by the Secretary of State, under the Great Seal of the State, that these officers have authority to collect the tax is conclusive evidence of this authority. Whenever the Secretary considers it expedient to employ local counsel to assist in bringing suit in an out-of-state court, the Secretary, with the concurrence of the Attorney General, may employ local counsel on the basis of a negotiated retainer or in accordance with prevailing commercial law league rates.
# (b)
Repealed by Session Laws 2001-380, s. 4, effective August 20, 2001, and applicable to tax debts that remain unpaid on or after that date. (1939, c. 158, s. 939; 1963, c. 1169, s. 6; 1973, c. 476, s. 193; 1983 (Reg. Sess., 1984), c. 1005; 2001-380, s. 4.)
Source: view the official text
In this article (40 sections)
- 105-258 · Powers of Secretary of Revenue; who may sign and verify legal…
- 105-258.1 · Taxpayer interviews
- 105-258.2 · Taxpayer conversations
- 105-258.3 · Power of attorney
- 105-259 · Secrecy required of officials; penalty for violation
- 105-260 · Evaluation of Department personnel
- 105-260.1 · Delegation of authority to hold hearings
- 105-261 · Secretary and deputies to administer oaths
- 105-262 · Rules
- 105-262.1 · Rules to exercise authority under G.S. 105-130.5A
- 105-263 · Timely filing of mailed documents and requests for extensions
- 105-264 · Effect of Secretary's interpretation of revenue laws
- 105-264.1 · Secretary's interpretation applies to local taxes that are…
- 105-264.2 · Publication of written determinations
- 105-265 · Repealed by Session Laws 1991, c. 45, s. 19
- 105-266 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-266.1 · Repealed by Session Laws 2007-491, s. 2, effective January…
- 105-266.2 · Refund of tax paid on substantial income later restored
- 105-267 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-267.1 · Repealed by Session Laws 1991, c. 45, s. 30
- 105-268 · Reciprocal comity
- 105-268.1 · Agreements to coordinate the administration and collection…
- 105-268.2 · Expenditures and commitments authorized to effectuate…
- 105-268.3 · Returns to be filed and taxes paid pursuant to agreements
- 105-269 · Extraterritorial authority to enforce payment
- 105-269.1 · Local authorities authorized to furnish office space
- 105-269.2 · Repealed by Session Laws 2007-491, s. 2, effective January…
- 105-269.3 · Enforcement of Subchapter V and fuel inspection tax
- 105-269.4 · Election to apply income tax refund to following year's tax
- 105-269.5 · Contribution of income tax refund to Wildlife Conservation…
- 105-269.6 · Repealed by Session Laws 2002-158, s. 6(a), effective for…
- 105-269.7 · Contribution of income tax refund or payment to the North…
- 105-269.8 · (Expiring for taxable years beginning on or after January…
- 105-269.9 · Reserved for future codification purposes
- 105-269.10 · Reserved for future codification purposes
- 105-269.11 · Reserved for future codification purposes
- 105-269.12 · Reserved for future codification purposes
- 105-269.14 · Payment of use tax with individual income tax
- 105-269.15 · Income tax credits of partnerships
- 105-270 · Repeal of laws imposing liability upon governing bodies of…