NC S182

Repeals G.S. 105-41, which imposed privilege taxes on the business of negotiating loans on real estate.

Removes references to real estate loan negotiation privilege taxes from G.S. 53-191 (businesses exempted from certain regulations).

Repeals G.S. 93-12(12), eliminating an additional privilege tax provision.

Clarifies in G.S. 105-88(b) that real estate mortgage brokers are not required to obtain privilege licenses when engaging in temporary financing for permanent-type loans intended for sale to others.

Effective for taxes imposed for taxable years beginning on or after July 1, 2024.