There is a newer version of the North Carolina General Statutes
2010 North Carolina Code
Chapter 58 Insurance.
Article 24 - Fraternal Benefit Societies.
58-24-115. Taxation.
NC Gen Stat § 58-24-115 What's This?
58‑24‑115. Taxation.
Every society organized or licensed under this Article is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every State, county, district, municipal and school tax other than taxes on real estate not occupied by such society in carrying on its business. (1987, c. 483, s. 2.)
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