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t� <br /> rr� d�i <br /> Chapter I Real Estate Instrument Registration 735 I <br /> S <br /> the tax amount.The grantee has an interest in ensuring that the tax is paid, <br /> e because a lien attaches to a taxpayer's real property for unpaid state taxes.106 <br /> The person presenting the instrument is likely to have been authorized b 1 <br /> the grantor, according to agreement or as a matter o£law, to report the <br /> ii <br /> e tax due,and the register is not responsible for investigating this apparent <br /> authority. <br /> The statute does require that the register"collect <br /> 1' the tax due and mark <br /> 1 the instrument to indicate that the tax has been paid and the amount of the <br /> tax paid"1°'Thus, a register should not accept for registration an instru- lull <br /> t ment for which the presenter reports a tax due unless the tax is paid.If a <br /> presenter claims that a tax is not due under questionable circumstances <br /> the register deems unclear on the record, the register may make a note in j <br /> the margin reserved for the register's use about the presenters representa- j. <br /> !,I <br /> l tion to clarify why no tax was collected and to provide information that <br /> may become useful if the presenter's claim is later scrutinized.The statute j <br /> provides a mechanism for e countbring <br /> iilll'I il, <br /> � the Y to bri ng a civil action in superior <br /> court for recovery of a tax not paid within thirty days after the register Ili ii�llll 11 <br /> demands payment.los <br /> illllllllrl����i <br /> For instruments that have been photocopied or scanned into the records, <br /> the amount on the tax stamp on the recorded instrument can be used 'li 111 lull'Illi <br /> hu <br /> to calculate the consideration paid for the transfer based on the rate in <br /> effect at the time of that transfer.A real estate conveyance tax has been j!ijllll l'L' <br /> in effect for much of North Carolina's history since the Civil War,initially I' <br /> ll <br /> IIJIIII.OIIIIII <br /> ll : <br /> by the federal government.The amount of the tax has remained generally 'I,Il I, <br /> ,llll4iilp;i <br /> the same over more than a century even as property values have <br /> reatl III <br /> appreciated. Slight increases in excise tax reflect the overn g Y <br /> g ment's war <br /> financing efforts.On January 1, 1968,the federal tax was repealed,and the lj;jil IIII }' <br /> ��Illli�,ll <br /> state imposed the tax payable to the counties. On August 1, 1991,the tax lllplld! <br /> ',hili it�I <br /> was doubled,with most of the additional amount paid to the state. Table Illu'�IIII h <br /> 3.1 shows the history of the tax rate. IIIillluuV' <br /> I�II�III`I����Ildilh <br /> Ili 91Illilllldlii.'l <br /> 3.2.6.1.3 REFUNDS AND CORRECTIONS1. <br /> Someone who claims to have paid more excise tax than was due m i91II l�lilliil <br /> written refund request with the coup commissioners may file a h'llj I��lllljil�i,l'I <br /> county sszoners within six months <br /> I`I�Illlliilllpl,i' <br /> 106.The lien,which is applied to the excise tax by G.S.105-228.35,is describe `,IIIIIIIIiVlilll` <br /> in G.S.10524�1(d). Illllllljllll'lili <br /> d I I III iflllllp I ' <br /> 107.G.S.105-228-32. <br /> 108.G.S.105-228-33. y I111j'llilllldlll <br /> ollll I4141,�i <br /> i I I,i Ilii <br /> ll �l li � <br /> ��Ill,ll�uililllll <br /> �illll Ih 1 <br /> , IIIbI <br /> l lllllll4 <br /> 111jjlIjIIIII!iIIi <br /> plil,lpj,jl, <br /> illy liar,!!I�; _ <br /> F <br /> �dfi j <br />