North Carolina Code § 58-13-10

Scope.
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This Article applies to all domestic insurers and to all kinds of insurance written by those insurers under Articles 1 through 68 of this Chapter. Foreign insurers shall comply in substance with the requirements and limitations of this Article. This Article does not apply to the following:
(1) Variable contracts or guaranteed investment contracts for which separate accounts are required to be maintained.
(2) Statutory deposits that are required by insurance regulatory agencies to be maintained as a requirement for doing business in such jurisdictions.
(3) Real estate, authorized under G.S. 58-7-187, encumbered by a mortgage loan with a first lien.

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