North Carolina
For North Carolina, tax name is excise tax; state rate is one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed; who pays is The transferor must pay the tax to the register of deeds of the county in which the real estate is located before recording the instrument of conveyance; citation is G.S. 105-228.30, verified against its source on 2026-08-31.
- State
- North Carolina our reading
- Tax name
- excise tax verified
- State rate
- one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed verified
- Who pays
- The transferor must pay the tax to the register of deeds of the county in which the real estate is located before recording the instrument of conveyance verified
- Citation
- G.S. 105-228.30 verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
The tax rate is one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed.
— ncleg.gov, retrieved 2026-08-31
Where each value comes from
This source states these in separate places, so each value is shown with the passage that states it.
Tax name and Citation
G.S. 105-228.30 § 105-228.30. Imposition of excise tax; distribution of proceeds. (a) An excise tax is levied on each instrument by which any interest in real property is conveyed to another person.
State rate
The tax rate is one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed.
Who pays
The transferor must pay the tax to the register of deeds of the county in which the real estate is located before recording the instrument of conveyance.
— all from ncleg.gov, retrieved 2026-08-31
Source
- ncleg.govhttps://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.30.html