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CH. 105. TAXATION §105- 228.32 <br />wise hereinafter provided, the proceeds of the tax herein lev- <br />hall be retained by the county and placed in its general funds. <br />r c. 986, s. 1.) <br />OPINIONS OF ATTORNEY GENERAL <br />'s Conveyance of Leasehold subject to the excise stamp tax on con - <br />ments to Purchaser. — An veyances. See opinion of Attorney Gen - <br />at conveying ownership of eral to Mr. Thomas Russell Odom, Dur- <br />improvements, owned by a les- ham County Attorney, 55 N.C.A.G, 109 <br />the lessee to a purchaser is not (1986). <br />IJ <br />15- 228.31. Issuance of tax stamp. <br />Secretary of Revenue shall furnish to the register of deeds of <br />aunty tax stamps to be issued upon payment of the tax herein <br />'sed. Counties shall pay to the Secretary a reasonable charge <br />for to cover the cost of printing and handling same. Such tax <br />is shall, be uniform as to size and design and shall be in such <br />as determined by the Secretary of Revenue and shall be valid <br />�bancelled as hereinafter provided for. <br />',; <br />