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<br /> Chapter 3: Real Estate Instrument Regfstratlon 4 135
<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 by ffI
<br /> the grantor, according to agreement or as a matter of law, to report the I
<br /> e tax due, and the register is not responsible for investigating this apparent
<br /> II,,I
<br /> authority. II I�
<br /> i The statute does require that the register"collect the tax due and mark :.
<br /> 1 the instrument to indicate that the tax has been paid and the amount of the
<br /> p ++ion
<br /> tax aid. 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 hiyl
<br /> t
<br /> presenter claims that a tax is not due under questionable circumstances 'yl j
<br /> the register deems unclear on the record, the register may make a note in
<br /> i
<br /> t the margin reserved for the register's use about the presenter's representa-
<br /> 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 111 h
<br /> provides a mechanism for the counti �,
<br /> � Y to bring a civil action in superior lyjy I�
<br /> court for recovery of a tax not paid within thirty days after the register i 0!,
<br /> �IJiI� '
<br /> demands payment.108
<br /> 131q-Y.
<br /> For instruments that have been photocopied or scanned into the records, �;ln
<br /> the amount on the tax stamp on the recorded instrument can be used ON,
<br /> to to calculate the consideration paid for the transfer based on the rate in �l4;�;p�!
<br /> effect at the time of that transfer.A real estate conveyance tax has been i'skfl4llll'Is in effect for much of North Carolina.'s history since the Civil War,initially ilti� a��}�'l'
<br /> by the federal government.The amount of the tax has remained generally
<br /> the same over more than a century even as property values have reatl i����Rl4 I�VI
<br /> appreciated. Slight increases in excise tax reflect the government's war
<br /> financing efforts.On January 1,1968,the federal tax was repealed,and the
<br /> state imposed the tax p payable to the counties. On August 1, 1991,the tax was doubled, with most of the additional amount paid to the state.Table
<br /> 3.1 shows the history of the tax rate. hi�4ii�Rail,.
<br /> 3,2.6,13 REFUNDS AND CORRECTIONS 11.
<br /> yl�i11l��,;?,'1
<br /> �1�+�I IIII�I�
<br /> Someone who claims to have paid more excise tax than was due may file a
<br /> written refund request with the county commissioners within six months
<br /> l�64110,ji
<br /> 106.The lien,which is applied to the excise tax by G.S,105-228.35,is described d�pp9 1"
<br /> in G.S.105-241{d).
<br /> k I141!lli1�p;
<br /> 107.G.S.105-228.32. !
<br /> 108.G.S.105-228.33. I�i�G��II��Rllltil� i
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