2015 North Carolina General Statutes
Chapter 45 - Mortgages and Deeds of Trust.
Article 5 - Miscellaneous Provisions.
§ 45-45.2 - 2. Transfer taxes not applicable.
45-45.2. Transfer taxes not applicable.
Notwithstanding any other provision of law, no excise tax on instruments conveying an interest in real property, except that levied by Article 8E of Chapter 105 of the General Statutes, shall apply to instruments conveying an interest in property as the result of foreclosure or in lieu of foreclosure to the holder of the security interest being foreclosed or subject to being foreclosed. (1987, c. 685.)
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