§ 105-269. Extraterritorial authority to enforce payment. - North Carolina Statutes

§ 105‑269. Extraterritorial authority to enforce payment.

(a)        The Secretary, withthe assistance of the Attorney General, is authorized to bring suits in thecourts of other states to collect taxes legally due this State. The officialsof other states that extend a like comity to this State are empowered to suefor the collection of taxes in the courts of this State. A certificate by theSecretary of State, under the Great Seal of the State, that these officers haveauthority to collect the tax is conclusive evidence of this authority. Wheneverthe Secretary considers it expedient to employ local counsel to assist inbringing suit in an out‑of‑state court, the Secretary, with theconcurrence of the Attorney General, may employ local counsel on the basis of anegotiated retainer or in accordance with prevailing commercial law leaguerates.

(b)        Repealed by SessionLaws 2001‑380, s. 4, effective August 20, 2001, and applicable to taxdebts that remain unpaid on or after that date. (1939, c. 158, s. 939; 1963,c. 1169, s. 6; 1973, c. 476, s. 193; 1983 (Reg. Sess., 1984), c. 1005; 2001‑380,s. 4.)