N.C. Gen. Stat. § 105-121.1

An annual franchise or privilege tax on all domestic mutual burial associations shall be due and payable to the Secretary of Revenue on or before the first day of April of each year. The amount of this franchise or privilege tax shall be based on the membership of such associations according to the following schedule:

Membership less than 3,000........................................ $15.00 Membership of 3,000 to 5,000...................................... 20.00 Membership of 5,000 to 10,000..................................... 25.00 Membership of 10,000 to 15,000.................................... 30.00 Membership of 15,000 to 20,000.................................... 35.00 Membership of 20,000 to 25,000.................................... 40.00 Membership of 25,000 to 30,000.................................... 45.00 Membership of 30,000 or more...................................... 50.00

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