North Carolina Code § 52C-2-204

Simultaneous proceedings.
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(a) A tribunal of this State may exercise jurisdiction to establish a support order if the petition or comparable pleading is filed after a petition or comparable pleading is filed in another state or foreign country only if:
(1) The petition or comparable pleading in this State is filed before the expiration of the time allowed in the other state or the foreign country for filing a responsive pleading challenging the exercise of jurisdiction by the other state or the foreign country;
(2) The contesting party timely challenges the exercise of jurisdiction in the other state or the foreign country; and
(3) If relevant, this State is the home state of the child.
(b) A tribunal of this State may not exercise jurisdiction to establish a support order if the petition or comparable pleading is filed before a petition or comparable pleading is filed in another state or a foreign country if:
(1) The petition or comparable pleading in the other state or foreign country is filed before the expiration of the time allowed in this State for filing a responsive pleading challenging the exercise of jurisdiction by this State;
(2) The contesting party timely challenges the exercise of jurisdiction in this State; and
(3) If relevant, the other state or foreign country is the home state of the child.

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