§ 105-193. (Repealed effective January 1, 2009) Lien for tax; collection of tax. - North Carolina Statutes

§105‑193.  (Repealed effective January 1, 2009) Lien for tax; collectionof tax.

The tax imposed by thisArticle shall be a lien upon all gifts that constitute the basis for the taxfor a period of 10 years from the time they are made. If the tax is not paid bythe donor when due, each donee shall be personally liable, to the extent oftheir respective gifts, for so much of the tax as may have been assessed, ormay be assessable thereon. Any part of the property comprised in the gift thatmay have been sold by the donee to a bona fide purchaser for an adequate andfull consideration in money or money's worth shall be divested of the lienhereby imposed and the lien, to the extent of the value of such gift, shallattach to all the property of the donee (including after‑acquiredproperty) except any part sold to a bona fide purchaser for an adequate andfull consideration in money or money's worth.

If the tax is not paid within30 days after it has become due, the Department of Revenue may use any of themethods authorized in this Subchapter for the collection of other taxes toenforce the payment of taxes assessed under this Article.

In any proceeding by warrantor otherwise to enforce the collection of said tax, the donor shall be liablefor the full amount of the tax due by reason of all the gifts constituting thebasis for such tax, and each donee shall be liable only for so much of said taxas may be due on account of his respective gift. (1939, c. 158, s. 605; 2008‑107,s. 28.18(a).)