North Carolina power of attorney laws are stated in General Statutes of North Carolina.  A durable power of attorney is a legal instrument that authorizes another person to hold one’s legal authority to act on behalf of him/her.  Person who authorizes his/her authority to another is called the principal, and the person who holds those authorities is called an Agent or Attorney-in-Fact.  A durable power of attorney should specifically state that the power of attorney continues in effect even if the principal is subsequently disabled or incapacitated.

A registered power of attorney can be revoked if the death of the Principal occurs or by registering an instrument of revocation by the Principal while he was not incapable or mentally incompetent or by any other authorized person.  If the power of attorney is not registered, it can be revoked by the death of the Principal, if it is burnt, torn, canceled, obliterated, or destroyed with the intent of revoking it by the Principal or any authorized person or by giving a written revocatory document. All acts by the agent on behalf of the principal when the principal is incapacitated will have the same effect as if the principal was not incapacitated.