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§105-366 CH. 105. TA.~LITION §105-366 property, if the taxes on the goods or fixtures rerh'ain Unpaid 30 dab's after the date of the sale or transfer, but in such a case the ]evy or attachment must be made ~thln · six months of the sale or transfer. sasSed by one having a security interest therein so langas (6) PersOnal property of the taxpayer that has been repos- the property remains in the hands of the perSOn whohas repOsseSsed it or the person to whom it has been trans- ferred other than by bona fide sale for value. (7) Personal property due the taxpayer or to become due to him within the calendar year· (8) perSonal property of a partner in satisfaction of taxes on partnership property, but only after the tax collector: a. Has sokl the taxing unit's lien for taxes against the partnership real property, if any; and b. Exhausted the partnershi~'i personal property through the use of levy and attachment and garnishment; and c. Exercised the authority granted him by G.S. 105-364 in an effort to collect the tzx due on the partnerShip's . property. (9) PersanaI property transferred by the ta:x.-payer by any type 'of transfer other than those mentioned m this subsection Co) and other than by bona fide sale for value if the Jew or attachment is made ~4thin six months of the transfer. (cb Remedies Before Taxes Are Delinquent. -- If between the date as of which property is to be listed and January 6 of the fiscal yehr for which the taxes are imposed the tax collector has reason- able grounds for believing that the taxpayer is about to remove his prolperty from the taxing unit or transfer it to another person or is in lmmine.n,t, danger ofbecomlng insolvent, the tax collector may lex'y on or a,tach that property or any other personal property of the taxpayer, in the manner provided in G.S. 105-367 and 105-368. If the amount of taxes collected under this subsection has not yet been determined, these taxes shall be computed in accordance with G.S. 105-359 and any al~plicoble discount shall be allowed. (db Remedies against Sellers and Purchasers of Stocks of Goods or Fixtures Of Wholesale or Retail Merchants. -- (1) Any wholesale or retail merchant (as defined in Schedule E of the Revenue Act) who sells or transfers the major part of his stock of goods, materials, supplies, or fixtures, other than in the ordinary course of buslnese or who goes out of bnslness, shall: a. At least 48 hours prior to the date of the pending sale, transfer, or termination of business, give notice thereof to the assessors and tax collectors of the taxing units in which his business is located; and b. Within 30 days of the sale, transfer, or termination of business, pay all taxes due or to become due on the transferred property on the first day of September of the current calendar )'ear. {2) Any person to whom the ma~or Part of the stock of goods, materials, supplie~, or fixtures ora whole~le or retai/mer- chant (as defined in Schedule E of the Revenue Act) is sold or transferred, other than in the ordinary course of busi- ness, or who becomes the succossor in business ora whole- s~e or retail merchant shall withhold from the purchase 695