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3 f y <br /> T c <br /> ? 4 t <br /> C <br /> 1 <br /> Chapter 3: Real Estate Instrument Registration I 135 <br /> s 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 by 1 <br /> the grantor,according to agreement or as a matter of law,to report the 1 <br /> tax due,and the register is not responsible for investigating this apparent <br /> e authority. ''II <br /> The statute does require that the register"collect the tax due and mark 'I! <br /> the instrument to indicate that the tax has been paid and the amount of the q , <br /> tax paid_11107 Thus,a register should not accept for registration an instru- <br /> ment for which the presenter reports a tax due unless the tax is paid.If a <br /> t <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 ;ilrl l <br /> the margin reserved for the register's use about the presenter's representa- <br /> tion to clarifywhy no tax was collected and to provide information that pll'pl <br /> Y P <br /> may become useful if the presenter's claim is later scrutinized.The statute P,uIIU rj <br /> provides a mechanism for the count to brie a civil action in superior <br /> II''fllil'll' <br /> P y g P I �h <br /> r court for recovery of a tax not paid within thirty days after the register l l li, <br /> demands payment.108 <br /> 111lll <br /> For instruments that have been photocopied or scanned into the records, ;ill�ila <br /> the amount on the tax stamp on the recorded instrument can be used iii1°I;l'i'I <br /> ,pi 11 i l <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 <br /> in effect for much of North Carolina's history since the Civil War,initially �'y 11i'l <br /> by the federal government.The amount of the tax has remained generally I'1pip5Pp�l <br /> the same over more than a century even as property values have greatly 1,11jll�llliill�i'Ij,, <br /> I�iilllllll,lq; _ <br /> appreciated. Slight increases in excise tax reflect the government's war liljjjjjili",, <br /> financing efforts.On January 1,1968,the federal tax was repealed,and the IGgI plli j <br /> Bill I I Illlil <br /> state imposed the tax payable to the counties.On August 1, 1991,the tax <br /> IlPllllltldlld'1i1� <br /> was doubled,with most of the additional amount paid to the state.Table Ipi jlljPlilpli'o. <br /> 3.1 shows the history of the tax rate. 1llll;l!Illpldi <br /> P'nII'I'llgdJ <br /> 3.2.6.1.3 REFUNDS AND CORRECTIONS 1lihII�IIpIIQIIi. <br /> p411ijI�jlIV1l�l,l,' <br /> Someone who claims to have paid more excise tax than was due may file a IIIIIIiIli11J <br /> written refund request with the county commissioners within six months <br /> I�IIIIIIIiiUp'li' ', I <br /> I�'llll Illllllll`� <br /> lililllhllilpl��' I, <br /> 106.The lien,which is applied to the excise tax by G.S.105-228.35,is described li��ildll�lllll <br /> in G.S.105-241(d)• G IPIIUilljl <br /> It�lll II J <br /> 107.G.S.105-228.32. !illljliilll'o�li.; <br /> 108.G.S.105-228,33. plllldlill I <br /> jlljl�jllj'llll"III <br /> l 111 III, J. <br /> ' ,iljll�i111111� I <br /> z4 <br /> 1 <br />