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the rexes are impnsed the tt~x collector }n~s r~,asonalde ~,rouods fro- tu,lievh~
<br /> ~he taxpayer is Mlout to remove }i~s prnper[v frmn tile taxillff Inli[ m'
<br /> ~ io another person or s n mn i ~e~ ~]au~cr of bccm ~inff 'nso ve~ I. h~'
<br />
<br /> the taxnaver, in the manner I~rm'hled in G.g. I0:5-;1117 and 1o.5-31>S. prior to' tht,
<br /> first dak' df SeiRember for tbd taxes to become due on th;Il ttatt,. When cuilected
<br /> under [his subsection (cl, the ummmt of taxes nol re~ ~lv!~.r;nine~l shall h~,
<br /> compnted ureter the provisions of G.S. 105-:/59. and uuy'applicahlu discuunt sludl
<br />
<br /> {dl Remedies a[ah~st Sellers and Purchasers of Stacks or Gnmts or Fixtures
<br /> of Wholesale or Retail Mere}hints. --
<br /> (B Any wholesale or retail merchant {as defined in Sche,hde E of the
<br /> Revenue Act) who sells or tra~sfe~ the major ~nr~ of tfis stock of
<br /> goods materials, supplies or fixtures, other than in tile urdinarv course
<br /> of business or who goes out of business shrill:
<br /> a. At least 48 hours prior to the date ~f the pendin~ saie. mmsier, or
<br /> termination of business~ give notice thereof to the tax supervisors
<br /> and tax collectors of the taxing units in which his business
<br /> located; and
<br /> b. Within 30 days of the sale, transfer, or termination of bushms~, n~v
<br /> all taxes dde or to become due on the transfm'red property on
<br /> first day of Septe~nber of the curreot calelutar year.
<br /> {2} Any person ~o whom the ma or part of the stock of'goods, mamrials,
<br /> supplies, or fixtures of a wholesale or retail merchant (as defined in
<br /> Schedule g of the Revenue Aetl is sold or transferred, other than in the
<br /> ,. ordinary course of business, or who becomes tbe successor in business
<br /> of a wholesale or retail merchant shall withbokl from tbe purchase
<br /> money paid to the merchant an amouut sufficient to pay the taxes due
<br /> or to become due on the transferred property on the first day of
<br /> September of th~ current calendar year ontil the'former owner or seller
<br /> pr~u~s either a ~eipt from the ~x collector showin~ that the taxes
<br /> have ~en paid or a ce~ifieate that no taxes am due. If the pumhaser or
<br /> successor in business fails to withhold a suffieieot amount of thu
<br /> purchase money to pay the taxes as reqnired bv this snbsection [d am
<br /> the rexes remain unpaid after the 30-day period allowed, he shall be
<br /> personally liable for the amount of the ~xes unpaid, sod bis liability
<br /> may be ehforeed by means of a cml action brought in the oame of th~
<br /> taxing unit against him in an appropriate trial dMsion of the Generul
<br /> Court of Justice in the coanty ~n which the taxiog milt is located.
<br /> (31 Whenever any wholesale or retail merchant ins defined in Schedule E of
<br /> the Revenue Act) sells or transfers the major part of his stock of goods,
<br /> materials, supplies, or fixtures, other than in the ordinary course of
<br /> business, or goes out of business, and the rexes dno or to l)ecome due
<br /> on the transferred n'o ~erty oo Ihe first day of ~e ~Iclnbcr of ti~e current
<br /> calendar year are unpaid, the tax collector, to enforce callectton uf the
<br /> anpaid taxes, may:
<br /> a. Levv on or at'Ich any ~ersomd ~ro mrtv of the seller: or
<br /> b. f the taxes rems n uhpa t 30 ~ ays aftra: the r ate el t ~e transfer m'
<br /> termination of business, levv oo or attach any of the ~ro~ertv
<br /> transferred n the bands of th~, transferee ,~r sfi,:['ess~r in msioes~.
<br /> or any other personal pro ~erty of the transferee m' successor in
<br />................ business, but in either case the ~evv or attachm~,nt :nnst be nmdt,
<br />
<br /> (4) lo asioff the remediesprovided in this subsectioo IdL iht. am,mot ,~]'
<br /> nol vet determincd shall bt, cmn rated h~ accordanct~ wil}~ t;.S.
<br /> and ]my applicable disconut shall be allowed. I1 il:ltl, c, :i B~. >. i7 l:l: 1~51.
<br /> c. 1141, s. 1: 1955. cc. 12~, 12~: 195~. c. 1414. ss. 2-4: 1969. e. 305: c.
<br /> 1029. s. 1; H)71, e. 80iL s. !: 1~17:1. c. 56.1. s. 1.).
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