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PARKER v. LIFE HOMES, INC.

No. 7410SC496.

206 S.E.2d 344 (1974)

22 N.C. App. 297

Glennie E. PARKER v. LIFE HOMES, INC., et al.

Court of Appeals of North Carolina.

July 3, 1974.

Attorney(s) appearing for the Case

Earle R. Purser, Raleigh, for plaintiff appellant.

Carl E. Gaddy, Jr., Raleigh, for defendant appellees.

BALEY, Judge.

G.S. § 105-230 provides that when a corporation fails to file any tax return or pay any tax, the Secretary of State must suspend its charter for five years. When the corporation's charter is suspended, "all the powers, privileges, and franchises conferred upon such corporation . . . shall cease and determine." Under G.S. § 105-231, if a corporation exercises or attempts to exercise its powers after its charter is suspended, it may be held liable...

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