Collection Options and Remedies

Collection Options

Taxpayers that receive a Notice of Collection have an assessment against them that has become final and collectible. If this unpaid liability is not paid, collection officers work the account.

NC General Statutes §105-242 authorize the Department to pursue any of the following collection options:

  • Attach and garnish the taxpayer's wages, salary or bank deposits.
  • Issue a tax warrant that directs the sheriff, or a designated employee of the Department of Revenue, to levy upon and sell the taxpayer's property.
  • File a certificate of tax liability (CTL) - i.e., a lien on the taxpayer's property.
  • In civil or criminal court cases, request payment of taxes as a condition of any plea arrangement or as restitution upon any conviction.


If the Department pursues the collection options listed above, the taxpayer may:

  • Pay the assessed liability in full.
    • This ends the attachment and garnishment of their wages, salary, and bank deposits and the seizure of your property.
    • This will release a certificate of tax liability (CTL).
  • Seek the release of a CTL if one of the following conditions are met:
    • The judgment was filed in error.
    • The liability has become unenforceable due to the lapse of time.
    • The CTL is creating an economic hardship for you.
    • The fair market value of the property exceeds the unpaid liability and releasing the CTL on part of the property would not hinder collection of the liability.
    • Releasing the CTL would increase the state’s chances for collecting the tax.
  • The taxpayer may request to enter into an installment payment agreement.
  • In civil or criminal court matters, contact your attorney and the prosecutor to determine any options.

If a taxpayer wants any of these options or remedies, please contact the Department at the number listed on the front of the Notice of Collection.

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