N.C. Gen. Stat. § 105A-6.2

Notwithstanding that a debt owed to a State agency is not a collectible tax under G.S. 105-241.22, if a debtor does not pay a debt, or enter into an installment agreement to pay a debt, within 60 days of being notified by the Department in accordance with G.S. 105A-6.1(b), the Department may force collect the debt by levy and sale in the manner prescribed by G.S. 105-242(a)(1) and (a)(2) for the levy and sale of property for the nonpayment of tax.