Every tax imposed by this Subchapter, and all increases, interest, and penalties thereon, shall become, from the time it is due and payable, a debt from the person, firm, or corporation liable to pay the same to the State of North Carolina. (1939, c. 158, s. 909.)
§ 105-239: Repealed by Session Laws 2007-491, s. 2, effective January 1, 2008.