Certificate of Tax Liability (CTL)
Frequently Asked Questions

What is a Certificate of Tax Liability?

A CTL places a judgment on any real or personal property that is held by a taxpayer and it makes the liability public information. In order to get a clear title to the property, the CTL must be satisfied or resolved. For further information, review NC Gen. Stat. §105-242(c).

How do I get a CTL released?

Contact your local Collection Division Office.

How do I have it removed from my credit report?

If the CTL has been satisfied and released in the Clerk of Courts’ office, you will need to contact the various credit reporting agencies to have it removed from your credit report. This is not something that the NC Department of Revenue can have removed for you.

Does a CTL prohibit me from having an installment payment agreement?

No. For more details, explore the installment payment agreement information available on this site.

What is real or personal property?

Real property is any land and any buildings that are attached to it. Personal property is anything that is not considered real property. Examples are vehicles, furniture and any thing that is considered personal effects or movable property.

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