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2022 North Carolina General Statutes
Chapter 143 - State Departments, Institutions, and Commissions
Article 12A - Public Safety Employees' Death Benefits Act.
§ 143-166.6 - Awards exempt from taxes.
Universal Citation: NC Gen Stat § 143-166.6 (2022)
143-166.6. Awards exempt from taxes.
Any award made under the provisions of this Article shall be exempt from taxation by the State or any political subdivision. The Industrial Commission shall not be responsible for any determination of the validity of any claims against said awards and shall distribute the death benefit awards directly to the dependent or dependents entitled thereto under the provisions of this Article. (1959, c. 1323, s. 1; 1965, c. 937.)
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