§ 105-164.39. Attachment.
§105‑164.39. Attachment.
In the event any retailer orwholesale merchant is delinquent in the payment of the tax herein provided for,the Secretary may give notice of the amount of such delinquency by registeredmail to all persons having in their possession or under their control anycredits or other personal property belonging to such retailer or wholesalemerchant or owing any debts to such taxpayer at the time of the receipt by themof such notice and thereafter any person so notified shall neither transfer normake any other disposition of such credits, other personal property or debtsuntil the Secretary shall have consented to a transfer or disposition or until30 days shall have elapsed from and after the receipt of such notice. Allpersons so notified must within five days after receipt of such notice advisethe Secretary of any and all such credits, other personal property or debts intheir possession, under their control or owing by them as the case may be. Theremedy provided by this section shall be cumulative and optional and inaddition to all other remedies now provided by law for the collection of taxesdue the State. (1957, c. 1340, s. 5; 1973, c. 476, s. 193.)