N.C. Gen. Stat. § 44-51.4
Whenever ambulance services are provided by a county, by a county-franchised ambulance service supplemented by county funds, or by a municipally owned and operated ambulance service or by an ambulance service supplemented by municipal funds and a recipient of such ambulance services or one legally responsible for the support of a recipient of such services fails to pay charges fixed for such services for a period of 90 days after the rendering of such services, the county or municipality providing the ambulance services, or providing financial support to the ambulance service, may treat the amount due for such services as if it were a tax due to the county or municipality and may proceed to collect the amount due through the use of attachment and garnishment proceedings as set out in G.S. 105-368.
N.C. Gen. Stat. § 44-51.4
The Counties of Pitt and Union, 2014 N.C. Sess. Laws 72, s. 1, as amended by 2021 N.C. Sess. Laws 104,s. 1.5, eff. 8/12/2021